为促进农业生产、支持 新型农业经营主体发 展，我国对农、林、 牧、渔业项目所得,实 施企业所得税减免优惠 政策。那么，在享受税 惠政策过程中有哪些问 题要注意的呢?咱们一起 来看看~ 是所有农林牧渔业项目所得都能 享受企业所得税优惠政策吗？ 不是的。 企业从事下列项目的所得， 免征企业所得税： 1. 蔬菜、谷物、薯类、油料、豆类、棉 花、麻类、糖料、水果、坚果的种植; 2. 农作物新品种的选育; 3. 中药材的种植; 4. 林木的培育和种植; 5. 牲畜、家禽的饲养; 6. 林产品的采集; 7. 灌溉、农产品初加工、兽医、农技推 广、农机作业和维修等农、林、牧、渔服务 业项目; 8. 远洋捕捞。 企业从事下列项目的所得，减半征收企业所得税： 1. 花卉、茶以及其他饮料作物和香料 作物的种植; 2. 海水养殖、内陆养殖。 温馨提示 欢迎扫描下方二维码关注： 企业从事国家限制 和禁止发展的项 目,不得享受本条 规定的企业所得税 优惠。 如果是"公司+农户"的经 营 模 式 可 以 享 受 企 业 所 得 税优惠政策吗? 目前,一些企业采取"公司+农 户"经营模式从事牲畜、家禽的饲养, 即公司与农户签订委托养殖合同 ...

天眼查App显示，近日，永胜旺源商贸有限责任公司成立，法定代表人为虎晓宝，注册资本500万人民 币，经营范围为许可项目：酒类经营；食品生产；农业转基因生物产品加工；食品销售；饮料生产。 （依法须经批准的项目，经相关部门批准后方可开展经营活动，具体经营项目以相关部门批准文件或许 可证件为准）一般项目：水果种植；水果种植（除中国稀有和特有的珍贵优良品种）；新鲜水果批发； 新鲜水果零售；农产品的生产、销售、加工、运输、贮藏及其他相关服务；食用农产品初加工；食用农 产品批发；食用农产品零售；食品、酒、饮料及茶生产专用设备制造；新鲜蔬菜批发；蔬菜种植；新鲜 蔬菜零售；蔬菜种植（除中国稀有和特有的珍贵优良品种）；农副食品加工专用设备销售；地产中草药 （不含中药饮片）购销；中草药种植（除中国稀有和特有的珍贵优良品种）；中草药种植；中草药收 购；集贸市场管理服务；水产品收购；初级农产品收购；畜禽收购；粮食收购。（除依法须经批准的项 目外，凭营业执照依法自主开展经营活动）。 ...

欢迎扫描下方二维码关注： 十五条规定， 下列项目免征增值税: (一)农业生产者销售的自产农产品; ...... 那我们农民专业合作社销售农业产品 免征增值税吗? "农同心"合作社 王姐，你们销售自己合作社成员生 产的农业产品是免征增值税的。 政管道能招 n 根据《财政部 国家税务总局关于农民 专业合作社有关税收政策的通知》(财税 〔2008〕81号)规定： "一、对农民专业合作社销售本社成员 生产的农业产品，视同农业生产者销售自产 农业产品免征增值税。" Z 我们公司采取"公司+农户"经营模 式销售畜禽是否免征增值税? 公司采取"公司+农户"经营模式销售 畜禽是免征增值税的。 政策详情 公司与农户签订委托养殖合同，向农户 提供畜禽苗、饲料、兽药及疫苗等(所有权 属于公司)，农户饲养畜禽苗至成品后交付 公司回收，公司将回收的成品畜禽用于销 售。在上述经营模式下,纳税人回收再销售 畜禽，属于农业生产者销售自产农产品，应 根据《中华人民共和国增值税暂行条例》的 有关规定免征增值税。 Z 那我们用自产茶青制成精制 茶后，还能免征增值税吗? 制成精制茶以后就不能 免征增值税了。 政管理律招 农业生产者用自产的茶青再经筛 ...

Core Viewpoint - Zhejiang Huatong Meat Products Co., Ltd. plans to engage in hedging activities to mitigate potential risks from raw material price fluctuations [1][2]. Group 1: Business Details - The company is involved in feed processing, livestock farming, slaughtering, and deep processing of meat products [2]. - The purpose of the hedging activities is to utilize futures and options to effectively manage adverse impacts from raw material price volatility, thereby enhancing operational efficiency and ensuring sustainable business operations [2]. - The hedging will focus on products and raw materials related to its operations, including soybeans, soybean meal, palm oil, corn, starch, and various livestock products [2]. - The total amount for hedging activities will not exceed RMB 20 million, using the company's own funds without involving raised funds or bank credit [2]. Group 2: Approval Process - The proposal for hedging activities was approved during the 22nd meeting of the fifth board of directors on August 25, 2025, and does not require shareholder approval [3]. Group 3: Risk Management Measures - The company has established several risk control measures, including aligning hedging activities with operational needs, strict funding controls, and monitoring futures trading to avoid liquidity risks [4]. - A dedicated team will monitor contracts, set stop-loss targets, and manage customer credit to mitigate risks [4]. - The appointed sponsor, China Merchants Securities Co., Ltd., has confirmed that the company has followed necessary legal procedures and has established relevant internal controls and risk management systems [4].

Sales Performance - In July 2025, the company reported a sales decrease of 2.40% year-on-year, with a total sales volume decline of 3.19% [1] - The sales data indicates a significant drop of 24.91% compared to previous periods [1] Business Operations - The company operates in various sectors including livestock farming, feed processing, poultry farming, and slaughtering, but the disclosed sales data only reflects the live sales from poultry and pig farming segments [1] - Other business segments such as pig slaughtering, meat processing, and feed processing are not included in the sales report [1]

Group 1 - The core point of the article highlights that New Hope's stock price closed at 9.87 yuan on July 30, 2025, with a slight increase of 0.10% from the previous trading day and a trading volume of 301 million yuan, indicating stable market performance [1] - New Hope is a comprehensive enterprise in the domestic agricultural and animal husbandry industry, involved in feed production, livestock breeding, and food processing [1] - The parent company, New Hope Group, ranked 426th on the 2025 Fortune Global 500 list, demonstrating its competitive strength in the global market [1] Group 2 - On July 30, 2025, the net outflow of main funds was 19.03 million yuan, accounting for 0.04% of the circulating market value, indicating a slight decrease in investor confidence [2] - New Hope will hold an extraordinary shareholders' meeting on July 31 to review proposals including changes to independent directors and extending the validity period of the private placement resolution [1]

Group 1 - The "Company + Farmer" operating model involves companies signing contracts with farmers to provide livestock seedlings, feed, veterinary drugs, and vaccines, with ownership remaining with the company. Farmers raise the livestock until maturity and return them to the company for sale [2]. - Seed production companies operate under models that allow them to produce and sell seeds, qualifying as agricultural producers selling self-produced agricultural products, thus exempt from value-added tax (VAT) [2]. - The policy basis for these tax exemptions includes various regulations and announcements from the Ministry of Finance and the State Administration of Taxation, which outline the VAT treatment for agricultural products and specific operating models [2]. Group 2 - Agricultural producers selling self-produced agricultural products can issue ordinary invoices for tax exemption, rather than special VAT invoices [2]. - When taxpayers purchase agricultural products and receive sales or acquisition invoices, they can calculate input tax based on the product price and a 9% deduction rate [2].

Core Viewpoint - The company, Leshan Juxing Agricultural and Animal Husbandry Co., Ltd., has announced a series of guarantees provided to its subsidiaries and partners, totaling approximately 403.55 million yuan, with a cumulative guarantee balance of 2.0437 billion yuan, indicating a significant commitment to support its operations and partners in the agricultural sector [1][5][6]. Summary by Categories Guarantee Overview - The company has provided guarantees to multiple subsidiaries and partners, including Juxing Agricultural Co., Ltd. and Dechang Juxing Agricultural Technology Co., Ltd., among others, with a total guarantee amount of 403.55 million yuan [1][2]. - The actual guarantee balance provided by the company stands at 2.0437 billion yuan, reflecting a robust support structure for its subsidiaries [1][5]. Financial Metrics - As of the first quarter of 2025, the total assets of the company reached approximately 329.36 million yuan, with total liabilities of about 264.25 million yuan, resulting in a net asset value of approximately 65.11 million yuan [8]. - The company reported a net profit of -806.30 thousand yuan for the first quarter of 2025, compared to a net profit of 34.95 million yuan for the entire year of 2024, indicating a significant decline in profitability [7][8]. Subsidiary Information - The subsidiaries involved in the guarantees include various entities such as Juxing Agricultural Co., Ltd., Dechang Juxing Agricultural Technology Co., Ltd., and others, with ownership stakes primarily held by the parent company [1][11]. - Each subsidiary has its own financial metrics, with total assets and liabilities varying significantly, reflecting the diverse operations within the agricultural sector [8][9][10]. Decision-Making Process - The guarantees were approved by the company's board of directors during a meeting held on April 25, 2025, and subsequently ratified by the annual shareholders' meeting on May 16, 2025 [5][6].

Group 1 - The core viewpoint emphasizes the dual enhancement of the total amount and quality of village-level collective economy in Xuyi County, focusing on organizational leadership, industrial development, and mechanism guarantees to promote collective income, talent gathering, and vibrant industries [1][2][3] Group 2 - The development of projects is highlighted, with a focus on five major industrial clusters: crayfish, rice, livestock, crabs, and vegetables, leading to the establishment of 68 rural economic organizations such as cooperatives and family farms [2] - The county supports the establishment of specialized projects like rice-crayfish farming zones and medicinal herb industrial parks, enhancing local economic activities [2] - The promotion of cultural tourism projects is noted, with 47 agricultural tourism projects implemented across 27 key villages, improving rural tourism capacity [2] Group 3 - The improvement of incentive mechanisms for village cadres is discussed, including a profit-sharing mechanism linked to collective economic growth, resulting in over 6 million yuan in cumulative rewards [3] - Political incentives are provided to encourage capable village leaders, with 8 selected for higher positions based on their performance in collective income generation [3] - The county aims for an average collective operating income of over 1.46 million yuan per village by 2024, with 67.9% of villages achieving over 1 million yuan [3]

Core Viewpoint - The Shandong provincial government aims to accelerate the development of rural industries to increase farmers' income, targeting an average disposable income of over 30,000 yuan per capita by 2027 through a series of 20 specific measures [2][4]. Group 1: Rural Industry Development - The implementation plan focuses on the integration of primary, secondary, and tertiary industries in rural areas, emphasizing the development of six key sectors: grain and oil, fruits, vegetables, livestock, aquaculture, and specialty planting [2][3]. - A strategy of "one county, one policy; one town, one industry; one village, one product" will be adopted to create a distinctive rural industry landscape [2][3]. Group 2: Agricultural Processing Upgrade - The plan encourages the development of initial processing of agricultural products by cooperatives, family farms, and small enterprises to enhance quality and efficiency [3]. - Support will be provided for large agricultural enterprises to implement deep processing technologies, aiming for multiple value additions [3]. Group 3: Integration of Agriculture, Culture, and Tourism - The initiative promotes various rural tourism activities, including agricultural experiences, health and wellness, and local handicrafts, to enhance the rural tourism experience [3][4]. - A focus on developing regional tourism clusters and promoting unique local handicrafts through exhibitions will be emphasized [3][4]. Group 4: Rural Service Industry Development - The plan outlines the strengthening of rural commerce and logistics, including the establishment of logistics centers and service stations in rural areas [4]. - New industries such as rural e-commerce and live streaming sales will be promoted to expand sales channels for rural products [4]. Group 5: Financial Support and Policy Measures - The implementation plan includes utilizing industry funds and local government bonds to support the sustainable development of rural industries [4]. - Financial institutions will be encouraged to create tailored credit, insurance, and guarantee products for rural industries, along with support for returning entrepreneurs and young innovators [4].