Relevant tax reduction and exemption policies for planting and aquaculture

Agricultural tax concessions can be cashed in the following six aspects:

I. Value-added tax:

1. According to Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), self-produced agricultural products sold by agricultural producers are exempt from value-added tax.

2. Among them, according to the annex of the Notice of the Ministry of Finance on Printing and Distributing the Notes on the Taxation Scope of Agricultural Products in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC):

The self-produced agricultural products sold by agricultural producers refer to the self-produced agricultural products listed in the remarks by units and individuals directly engaged in planting and harvesting plants and raising and fishing animals. ?

Agricultural products refer to the primary products of various animals and plants produced by planting, aquaculture, forestry, animal husbandry and aquaculture.

Two. Enterprise income tax:

Article 27 of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates that the following incomes of enterprises, including those from agriculture, forestry, animal husbandry and fishery projects, may be exempted from or reduced in enterprise income tax.

Three. Personal income tax:

1 Provisions on Temporary Exemption of Young Crop Compensation Fees The young crop compensation fees obtained by workers and peasants in township enterprises belong to the income range of planting industry and also belong to the compensatory income of economic losses. Therefore, personal income tax will not be levied on the income of young crops compensation fee.

2. Individual industrial and commercial households or individuals specialize in planting, breeding, feeding and fishing, and their business items belong to the scope of agricultural tax (including agricultural specialty tax, the same below) and animal husbandry tax. If agricultural tax and animal husbandry tax have been levied, personal income tax will no longer be levied.

If it does not fall within the scope of agricultural tax and animal husbandry tax, individual income tax shall be levied on its income.

If the income of the above four industries is accounted for separately, it shall be handled according to the above principles. Personal income tax shall be levied on the income from the production and operation of other industries; If the income of the four industries cannot be accounted for separately, individual income tax shall be levied on all the income.

3. In the pilot areas of rural tax and fee reform, agricultural specialty tax was stopped and changed to agricultural specialty tax. Individual income tax was no longer levied on the income from agricultural specialty tax obtained by self-employed individuals in accordance with the relevant provisions of the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Several Policy Issues concerning Individual Income Tax.

4, during the pilot reform of rural taxes and fees, after the abolition of agricultural specialty taxes, agricultural tax relief, individuals or self-employed engaged in planting, aquaculture, aquaculture, fishery, business projects belong to the scope of agricultural tax (including agricultural specialty taxes) and animal husbandry tax, the income of the "four industries" obtained is temporarily not subject to personal income tax.

Four, vehicle use tax:

1. Tractors specially used for agricultural production are exempt from vehicle and vessel use tax, and those mainly engaged in transportation business are taxable. The specific boundaries shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

2. Fishing boats with a deadweight not exceeding 1 ton (1 ton and below) may be exempted from the vehicle and vessel use tax. Fishing boats exceeding 1 ton but below 1.5 ton may be taxed according to the tax rate of non-motorized boats 1 ton. In order to avoid confusion with 1 ton duty-free fishing boat, the actual load can be indicated on the tax bill for future reference.

Verb (abbreviation for verb) stamp duty:

"the State Council market regulated grain purchase and sale agreement" is exempt from stamp duty.

Six, urban land use tax:

Production land directly used for agriculture, forestry, animal husbandry and fishery shall be exempted from land use tax.

Extended data

The agricultural tax was cancelled on June 1 2006.

On February 22, 2006, the State Post Bureau issued a commemorative stamp with a face value of 80 cents, entitled "Abolishing Agricultural Tax in an All-round Way", to celebrate the abolition of the Agricultural Tax Ordinance on June 65438+ 10/2006.

This means the end of this traditional tax which has been followed for two thousand years in our country. As an important measure for the government to solve the problems concerning agriculture, countryside and farmers, stopping collecting agricultural tax not only lightens the burden of farmers, but also increases their civil rights, which embodies the principle of "fairness" in modern taxation and conforms to the trend of "industry feeding agriculture back".

Starting from 1992, China officially reformed its agricultural system through reform and opening up. In 2006, the agricultural tax, which lasted for thousands of years, was cancelled, marking that China entered a new period of reform and opening up.

Cancel meaning

It is a kind of liberation for farmers. In China, the cost of agricultural taxation and tax payment is too high, sometimes even exceeding the tax itself. With agricultural tax as the carrier, there are many kinds of surplus taxes and fees derived from farmers, rural areas and agriculture. The abolition of agricultural tax has fundamentally changed this system of reaching out for farmers everywhere; More importantly, the current rural tax system is established under the dual structure of urban and rural areas.

This two-line parallel tax structure, coupled with the imbalance of urban and rural development level, has formed a very unfair situation of farmers' tax burden in China. China's agricultural tax rate is 8.4%, which consists of 7% main tax and 20% additional tax. It is understood that the taxation of specific groups only exists in China. Therefore, the policy of canceling the agricultural tax is more of an institutional change, a major adjustment of the central government's policy of unbalanced economic and social development between urban and rural areas, and a restoration of the equal status of farmers and urban residents in tax burden.

People's Republic of China (PRC) State Taxation Administration of The People's Republic of China-People's Republic of China (PRC) Enterprise Income Tax Law Implementation Regulations

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax

Official website of People's Republic of China (PRC) Ministry of Finance-Provisional Regulations of People's Republic of China (PRC) on Value-added Tax

Baidu Encyclopedia-Provisional Regulations on Value-added Tax in People's Republic of China (PRC)