Core Viewpoint - The article emphasizes the importance of tax and fee preferential policies in supporting rural revitalization, highlighting a comprehensive framework of 138 tax incentives across seven areas to stimulate rural economic development and infrastructure improvement [4][13][22]. Group 1: Tax Incentives for Agricultural Production - Agricultural producers selling self-produced agricultural products are exempt from value-added tax (VAT) [4][5]. - Import of seed sources is exempt from VAT from January 1, 2021, to December 31, 2025, for items listed in the exemption list [6][8]. - Import of feed such as corn and rice bran is exempt from VAT, as approved by the State Council [8][10]. - Producers and sellers of organic fertilizers are exempt from VAT since June 1, 2008 [16][17]. - Producers and sellers of drip irrigation products are exempt from VAT since July 1, 2007 [19][20]. Group 2: Tax Incentives for Agricultural Services - Agricultural service providers, including those offering plowing, irrigation, pest control, and related technical training, are exempt from VAT [49][50]. - Fishing and aquaculture vessels are exempt from vehicle and vessel tax [53]. - Rural residents using motorcycles and three-wheeled vehicles primarily in rural areas may receive tax reductions or exemptions [56]. Group 3: Tax Incentives for Land and Water Use - Land used for picking and sightseeing agriculture is exempt from urban land use tax [58]. - Agricultural water use within specified limits is exempt from water resource tax [62]. - Agricultural production emissions of taxable pollutants are temporarily exempt from environmental protection tax [66]. Group 4: Income Tax Incentives - Individuals or sole proprietors engaged in agriculture, animal husbandry, and fishing are temporarily exempt from individual income tax on their earnings [45]. - Tax incentives for corporate income tax apply to various agricultural projects, including the cultivation of vegetables, grains, and livestock [41][44].