Tax of "Harvest Festival"!Take you to understand: support rural revitalization tax and fees preferential policies

Today is the autumn equinox, and it is also the fifth Chinese farmer's harvest festival, which means that the golden autumn season with full and fragrant melon fruit has arrived. In recent years, the Party Central Committee and the State Council have issued a series of tax and feed support policies to continue to consolidate the results of poverty alleviation and promote the effective connection of poverty alleviation and rural revitalization.

In order to further implement the decision -making and deployment of the Party Central Committee and the State Council, the State Administration of Taxation has sorted out 109 preferential tax and fees for rural revitalization from six aspects of support for rural infrastructure construction, promoting the development of rural characteristics, and stimulating the vitality of rural entrepreneurship. Chinese farmers' harvest festival, let's learn about relevant tax and fees preferential policies together

Support rural revitalization tax and fees preferential policy guidelines for assembly catalog

1. Support rural infrastructure construction

(1) Infrastructure construction tax discount

1. Public infrastructure project corporate income tax supported by the country's key support for the "three exemptions and three decreases"

2. Rural power grid maintenance fee is exempted from VAT tax

(2) Taxation of farmland water conservancy construction

3. Small hydropower units below the county level and county level may choose to pay VAT in accordance with simple measures

4. Land for water conservancy facilities is exempt from urban land use tax

5. Farmers' water conservancy occupation of cultivated land does not levy arable land occupation tax

6.

(3) Tax discounts of farmers' residential construction

7. Rural residents occupy a new self -built home -to -use residential housing and minimum cultivation of cultivated land occupation tax

8. Promotes such as rural martyrs and other preferential care objects and minimum -guarantee farmers' newly built self -use residential cultivation taxes on cultivated land

(4) Taxation of rural drinking water project

9. Rural Drinking Water Safety Engineering New Project Investment and Operation Investment Investment Income Tax "three exemptions and three decreases"

10. Rural drinking water safety project exemption of VAT

11. Rural drinking water safety engineering operation management unit Self -use real estate tax exemption property tax

12. Rural drinking water safety engineering operation management unit Self -use land uses land for urban land use tax

13. Construction of rural drinking water safety projects to withstand land use rights exemption deed tax

14. Rural drinking water safety project exempt stamp duty

2. Promote the development of rural characteristic industries

(1) Optimize tax preferential taxation of land resources

15. Transfer land use rights to agricultural producers for agricultural production exemptional value -added tax

16. Contracting place is transferred to agricultural producers for agricultural production exemptional value -added tax

17. Rental state -owned agricultural land for agricultural producers for agricultural production exemptional value -added tax

18. Directly used in agriculture, forestry, animal husbandry, and fishery production land to levy urban land use tax

19. Rural collective economic organization stock cooperation system reform exemption deed tax

20. Rural collective economic organizations clearing the estate approval tax exemption tax

21. Recovery collective assets signing property rights transfer documents are exempt from stamp duty

22. Rural land and house confirmation registration does not levy deed tax

(2) Promote agricultural production tax discounts

23. Self -produced agricultural products sold by agricultural producers are exempt from VAT tax

24. Imported seed seed source exemption of imported value -added tax

25. Imported corn bran, rice bran and other feeds are exempt from value -added tax

26. Single large feed, etc.

27. Production and sales of organic fertilizer exempt VAT tax

28. Drip irrigation products are exempt from VAT

29. Production and sales of agricultural film exemptions VAT tax

30. Wholesale and retail seeds, seedlings, pesticides, and agricultural machinery are exempt from VAT

31. Taxpayers can purchase tax -free agricultural products for self -produced agricultural producers to deduct the input tax

32. Appraisal deduction of agricultural product VAT tax input

33. Enterprise income tax for agriculture, forestry, animal husbandry, and fishery projects

34. Individuals who are engaged in the "four industry" will not levy personal income tax for the time being

35. Agricultural services exempt VAT tax

36. Fishing and breeding fishing boats are exempt from vehicle tax

37. Rural residents have used three -wheeled cars such as regular reduction and free ship tax

(3) Support new types of agricultural business entities to develop tax discounts

38.

39. "Company + Farmers" business model engaged in agricultural, forestry, animal husbandry, fishery production and exemption corporate income tax

40. Farmers' professional cooperatives sell agricultural products produced by members of the Society for VAT exemptional value -added tax

41. Farmers' professional cooperatives sell some agricultural supplies to the members of the Society for VAT

42. Purchase tax -free agricultural products sold by professional cooperatives of farmers can deduct input tax

43. Farmers' Professional Cooperative and the members of the agriculture -related purchase and sales contract signed by the members of the Society are exempt from stamp duty

(4) Promoting tax discounts of agricultural product circulation

44. Vegetable VAT is exempt from Vegetable circulation link

45. Some fresh meat and egg products are exempt from VAT

46. ​​Agricultural product wholesale market and farmers' market exemption real estate tax

47. Agricultural product wholesale market, farmer market exemption of urban land use tax

48. The national designated acquisition department shall establish an agricultural and sideline product acquisition contract for exemption stamp duty

(5) Promote the comprehensive use of taxation of agricultural resources

49. To produce fuel power thermal power to produce fuel and power thermal power of some agricultural and forestry remains, it will be levied 100% immediately

50. The comprehensive utilization products such as the production of fiber boards such as some agricultural and forestry residues are used to implement the value -added tax of 90%.

51. To produce biological diesel and industrial -grade hybrid oils with waste animals and plant oils as raw materials as raw materials, value -added taxes are levied 70%

52. Crop straw as raw materials to produce pulp, straw pulp, and paper for value -added taxes, then levy 50% immediately

53. The income obtained by products such as fiber boards such as crop straw and shells and other raw materials is calculated at 90%of the income.

55. Rural sewage treatment and enjoy corporate income tax "three exemptions and three decreases"

56. Domestic garbage classification and harmless treatment, enjoy corporate income tax "three exemptions and three decreases"

Third, stimulate the vitality of rural entrepreneurship and employment

(1) Tax and fees for small and micro enterprises

57. VAT small -scale taxpayer is exempt from VAT with VAT

58. Small micro -profit enterprises to reduce corporate income tax

59. VAT small -scale taxpayers, small and micro enterprises, and individual industrial and commercial households reduce the "six taxes and two fees"

60. Eligible payment obligations exempt relevant government funds

61. Eligible VAT small -scale taxpayers are exempt from cultural business construction fees

62. Eligible payment obligations to reduce the construction fee of cultural business

(2) Key group entrepreneurial employment tax discounts

63. Key group entrepreneurial tax deduction

64. Remove the employment tax deduction of key groups

65. Disabled people with entrepreneurship exempt VAT

66. Units and individual household VAT of the employment of disabled persons are levied immediately

67. Special education Enterprises to resettle the employment VAT of the disabled is levied immediately

68. The salary of the disabled people who resettle the employment of the disabled plus deduction

69. Units that reset the employment of disabled people to reduce urban land use tax

Fourth, promote the development of inclusive finance

(1) Discounts for loans of bank financial institutions

70. Financial institutions Farmers' small loan interest income is exempt from VAT

71. Financial institutions small and micro enterprises and individual industrial and commercial households small loan interest income exempt VAT

72. Financial institutions Farmers' small loan interest income income tax reduction income income

73. Financial enterprises' loan loss reserve for agriculture and small and medium -sized enterprises will be deducted before tax

74. Financial enterprises' loan losses for agriculture and SMEs are deducted before taxation

75. Insurance company's agricultural disaster risk reserve tax deduction

76. Rural credit cooperatives and other financial institutions provide financial services to choose to apply simple tax calculation methods to pay VAT

77. China Agricultural Bank of China Sannong Finance Division involved in the agricultural loan interest income can be selected to apply for a simple tax calculation method to pay VAT

78. China Postal Savings Bank Sannong Financial Division involved in the agricultural loan interest income can be selected to apply for a simple tax calculation method to pay VAT

79. Financial institutions signed a loan contract with small and micro -enterprises to levy stamp duty

(2) Loan tax discount of small loan companies

80. Small loan company farmers' small loan interest income is exempt from VAT

81. Small loan company farmers' small loan interest income income tax reduction income income

82. Micro -loan company loan loss reserve reserve enterprise income tax for income tax deductions

(3) Funding guarantee and re -guarantee business tax discounts

83. Provide financing guarantees for farmers and small and micro -enterprises and exempt VAT for its financing and re -guarantee business

84. SME financing (credit) guarantee institutions related reserve enterprise income tax will be deducted before

(4) Tax discounts for agriculture and animal husbandry insurance business

85. Agricultural and animal husbandry insurance business is exempt from VAT tax

86. Insurance companies' income tax income income income of insurance companies and breeding industry insurance business enterprises

87. Agricultural and animal husbandry and animal husband

5. Promote the coordinated development of the region

(1) Support for the development of tax benefits in the underdeveloped areas and the old revolutionary areas

88. Encouraging industrial enterprise income tax in the western region

89.

90. Sales of tea sales exemption VAT tax

(2) Support taxation discounts for development of ethnic minority areas

91. National Autonomous Local Enterprise Subtracts or Symptoms of Enterprise Enterprise Taxes shared by local sharing

92. New Office of Xinjiang Difficult Area Encourage the Development of Promoting Promoting Enterprise Income Taxes of Industrial Enterprises

93. Two special economic development zones in Kashgar and Holgos, Xinjiang

94.

95. Qinghai -Tibet Railway Company's cargo transportation contract is exempt from stamp duty

96. Qinghai -Tibet Railway Corporation and its units to self -use sand, stone and other materials are exempt from resource tax

97.

98. Qinghai -Tibet Railway Corporation and its own units self -use real estate tax levy real estate tax

99. Qinghai -Tibet Railway Corporation and its own units self -use for land for urban land use tax

(3) Preferential tax policies for poverty alleviation and relocation

100. Easy to poverty alleviation and relocating the poor.

101.

102. Easy -to -land poverty alleviation and relocation projects The main body of the implementation of the project obtained the construction of land exemption tax and stamp tax

103.

104.

105. Easy -to -land poverty alleviation and relocation project implementation main body purchase resettlement housing exemption tax, stamp tax

6. Encourage social forces to increase rural revitalization donations

106. Eligible eligible poverty alleviation donation income tax will be deducted before

107. Eligible poverty alleviation goods donations are exempt from VAT

108. Individuals to donate personal income tax for personal income tax for personal welfare charity through public welfare social organizations or state organs

109. Overseas donors donate charitable supplies to exempt the import link of value -added tax. The above -mentioned taxes and fees policies are specific. Please refer to it

"Supporting the Promotional Guidelines for Rural Rejuvenation Taxes and Fees" e -book

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