Traditional Culture Encyclopedia - Traditional virtues - How to report the enterprise income tax if the planting cooperative is not in business?
How to report the enterprise income tax if the planting cooperative is not in business?
Provide tax returns and financial statements, and the same for local taxes. (a) Enterprises engaged in the following projects are exempt from enterprise income tax: 1. Cultivation of vegetables, grains, potatoes, oilseeds, beans, cotton, hemp, sugar, fruits, nuts; 2. Selection and breeding of new varieties of crops; 3. Planting of traditional Chinese medicinal herbs; 4. Cultivation and planting of forests; 5. Breeding and rearing of livestock and poultry; 6. Gathering of forest products; 7. Irrigation, agricultural products processing, veterinary medicine, agronomic extension, Agriculture, forestry, animal husbandry and fishery services such as agricultural machinery operation and repair projects; 8. (B) enterprises engaged in the following projects, the enterprise income tax is reduced by half: 1. flowers, tea, and other beverage crops and spice crops cultivation; 2. seawater aquaculture, inland aquaculture.
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