欢迎扫描下方二维码关注： 推动乡村特色产业发展 促进农业生产税收优惠 进口种子种源免征进口环节增值税 2.第一批印发的《进口种子种源免征增值税商品清单》 自2021年1月1日起实施，至该清单印发之日后30日内已征应 免税款，准予退 还。以后批次印发的清单，自印发之日后第20日起实施。 政策依据 《财政部海关总署税务总局关于"十四五"期间种子种源进口税收政策的通知》（财关税〔2021〕29号） 片图 享受主体 进口种子种源的增值税纳税人 优惠内容 自2021年1月1日至2025年12月31日，对符合《进口种子种源免征增值税商品清单》的进口种子种源免征进口环节增值税。 享受条件 1.纳税人进口《进口种子种源免征增值税商品清单》内的种子种源范围。《进口种子种源免征增值税商品清单》由农业农村部会同财 政部、海关总署、税务总局、林草局另行制定印发，并根据农林业发展情况动态调整。 来源 | 河北税务 责任编辑 | 王威 张那 刘天妮 来源河北税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的 ...

Core Viewpoint - The article discusses the tax exemption policy for imported seed sources in China, highlighting its potential benefits for farmers and the agricultural industry, particularly in terms of cost reduction and increased productivity [5][6][7]. Tax Exemption Policy - From January 1, 2021, to December 31, 2025, imported seed sources that meet the criteria in the "List of Imported Seed Sources Exempt from Value-Added Tax" are exempt from import value-added tax [5][6]. - The first batch of the exemption list was implemented starting January 1, 2021, and any taxes collected within 30 days of the list's issuance are eligible for refund [6]. Specific Conditions - The exemption applies to taxpayers importing seeds listed in the "List of Imported Seed Sources Exempt from Value-Added Tax," which is dynamically adjusted based on agricultural development [6]. - The list is formulated by the Ministry of Agriculture and Rural Affairs in conjunction with other governmental bodies [6]. Support for Small Businesses - From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales not exceeding 100,000 yuan (or quarterly sales not exceeding 300,000 yuan) are exempt from value-added tax [13]. - Individual businesses with annual taxable income not exceeding 2 million yuan can enjoy a 50% reduction in personal income tax [14]. Additional Tax Benefits - From January 1, 2023, to December 31, 2027, various taxes, including resource tax and urban maintenance and construction tax, are halved for individual businesses [17]. - There are also specific tax deductions available for individuals engaged in self-employment, with limits set for the deductions [18][20].

Core Viewpoint - The article discusses various tax incentive policies aimed at promoting agricultural product circulation and supporting rural revitalization efforts. Group 1: Tax Incentives for Vegetable Circulation - Tax exemption for value-added tax (VAT) on the sale of vegetables by wholesalers and retailers [1] - Definition of vegetables includes various edible plants and processed forms [2] - Policy basis is established by the Ministry of Finance and the State Administration of Taxation [3] Group 2: Tax Incentives for Fresh Meat and Egg Products - Tax exemption for VAT on the sale of certain fresh meat and egg products by wholesalers and retailers [5] - Definition of eligible fresh meat includes various types of livestock and poultry [6] - Policy basis is established by the Ministry of Finance and the State Administration of Taxation [7] Group 3: Tax Exemption for Agricultural Markets - Exemption from property tax and urban land use tax for agricultural wholesale markets and farmers' markets from January 1, 2019, to December 31, 2027 [8] - The exemption applies to properties and land used specifically for agricultural product operations [9] - Policy basis includes multiple notifications from the Ministry of Finance and the State Administration of Taxation [11] Group 4: Tax Exemption for Imported Seed Sources - Exemption from VAT on imported seed sources from January 1, 2021, to December 31, 2025, for qualifying products [12]