Do I need to pay taxes for a business license for aquaculture?

There is no need to pay tax to apply for a business license for aquaculture.

Requirements: 1, the farm, the name of the farming community, the breeding address, livestock and poultry breeds and breeding scale, to the farm (community) where the county-level animal husbandry and veterinary administrative departments for the record, to obtain livestock and poultry identification.

2. The application for the "Animal Epidemic Prevention Conditions Certificate" shall be examined and approved by the county-level veterinary department. If it is necessary to go through industrial and commercial registration, apply to the administrative department for industry and commerce for registration with the animal epidemic prevention condition certificate.

3. Large-scale livestock and poultry farms (communities) that may have a significant impact on the environment shall prepare an environmental impact report; Other livestock and poultry farms (communities) shall fill in the environmental impact registration form.

4. If you are engaged in the production and operation of breeding stock and poultry, you need to apply for the "Breeding Livestock and Poultry Production and Operation License", which shall be reviewed and accepted by the county and municipal animal husbandry administrative departments, and the Provincial Department of Agriculture shall approve and issue the certificate. The administrative organ for industry and commerce shall handle registration in accordance with the law with this certificate.

1. Bring a copy of the real estate certificate or land use certificate of the business premises, a one-inch **, and a copy of the operator's ID card to the industrial and commercial department to apply for the application for pre-approval of the name of the individual industrial and commercial household; 2. Receive the notice of pre-approval of the name of the individual industrial and commercial household issued by the industrial and commercial department. After completing the relevant procedures, it must be returned to the industrial and commercial department; 3. Bring the notice of pre-approval of the name of the individual industrial and commercial household, a copy of the real estate certificate or land use certificate of the business premises, a one-inch **, and a copy of the operator's ID card, and apply for an animal epidemic prevention certificate at the Animal Husbandry Bureau in the jurisdiction; 4. After getting the animal epidemic prevention certificate, bring the original and copy of the animal epidemic prevention certificate, a copy of the real estate certificate or a copy of the land use certificate of the business premises, a copy of one inch, and a copy of the operator's ID card to the industrial and commercial department to apply for a business license for individual industrial and commercial households.

In our country's aquaculture industry, there is no need to pay taxes, and whoever collects it will violate the policy. Glad for your question.

Legal analysis: The aquaculture business license does not need to pay taxes. Income from engaging in agriculture, forestry, animal husbandry and fishery projects can be exempted or reduced from enterprise income tax, which means:

1.cultivation of vegetables, grains, potatoes, oilseeds, beans, cotton, hemp, sugar, fruits, nuts; 2.selection and breeding of new crop varieties; 3.

cultivation of Chinese herbal medicines; 4.nurturing and planting of trees; 5.Raising of livestock and poultry.

Legal basis: Article 15 of the Provisional Regulations of the People's Republic of China on Value-Added Tax The following items are exempt from VAT: (1) self-produced agricultural products sold by agricultural producers; (2) contraceptives and appliances; (3) Old books; (4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching; (5) Imported materials and equipment provided by foreign countries and international organizations free of charge; (6) Items directly imported by organizations of persons with disabilities for the exclusive use of persons with disabilities; (7) Sold items that have been used by oneself.

In addition to the provisions of the preceding paragraph, the tax exemption and reduction items of VAT shall be stipulated by ***. No region or department may stipulate tax exemption or tax reduction items.

Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China Article 86 The income of enterprises engaged in agriculture, forestry, animal husbandry and fishery projects may be exempted or reduced from enterprise income tax. (1) The income of enterprises engaged in the following items is exempt from enterprise income tax: 1cultivation of vegetables, grains, potatoes, oilseeds, beans, cotton, hemp, sugar, fruits, nuts; 2.

selection and breeding of new crop varieties; 3.cultivation of Chinese herbal medicines; 4.nurturing and planting of trees; 5.

Raising of livestock and poultry. 6.collection of forest products; 7.irrigation, primary processing of agricultural products, veterinary, agricultural technology promotion, agricultural machinery operation and maintenance and other agricultural, forestry, animal husbandry and fishery service projects; 8.

Pelagic fishing. (2) The income of enterprises engaged in the following items shall be reduced by half and levied enterprise income tax: 1

the cultivation of flowers, tea, and other beverage and spice crops; 2.Marine aquaculture, inland aquaculture. Enterprises engaged in projects restricted or prohibited by the state shall not enjoy the preferential enterprise income tax provided for in this article.

Legal Analysis: Aquaculture is not subject to tax. The primary products of various plants and animals produced by aquaculture, forestry, animal husbandry and aquaculture are exempt from tax.

Legal basis: Article 35 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-Added Tax The scope of some of the tax-exempt items stipulated in Article 15 of the Regulations is limited as follows: (1) The term "agriculture" as used in item (1) of the first paragraph refers to planting, aquaculture, forestry, animal husbandry and aquaculture.

Agricultural producers, including units and individuals engaged in agricultural production. Agricultural products refer to primary agricultural products, and the specific scope is determined by the Ministry of Finance and the State Administration of Taxation. 1.

Agricultural tax items are exempt from taxation. If an individual industrial and commercial household or an individual specializes in planting, aquaculture, animal husbandry or fishing, and its business items fall within the scope of taxation of agricultural tax, special agricultural product tax and animal husbandry tax, and have already paid taxes, individual income tax shall not be levied. (94 Cai Shui Zi No. 20) 2

Income from special agricultural products in areas where rural fees are replaced by tax is exempt from tax. After the rural tax and fee reform pilot areas stop collecting tax on special agricultural products and change to agricultural tax, individual income tax will no longer be levied on the income of special agricultural products obtained by self-employed individuals or individuals. (Cai Shui 2003 No. 157) 3

During the pilot period of the reform of rural fee to tax, after the abolition of the tax on special agricultural products and the reduction or exemption of agricultural tax, if an individual or self-employed person engages in planting, aquaculture, animal husbandry and fishing, and the business items fall within the scope of agricultural tax (special agricultural product tax) and animal husbandry tax, the income of the "four industries" obtained by them shall not be subject to individual income tax for the time being. (Cai Shui 2004 No. 30).

Legal analysisBreeding business license needs to pay tax. Within 30 days from the date of obtaining the business license, tax registration must be completed.

To operate a self-employed business license, you must apply for a tax registration certificate and declare and pay taxes in accordance with the law. At present, small and micro enterprises and individual industrial and commercial households do not need to pay tax if they are below the threshold for business tax or value-added tax, and if they exceed the threshold, they must pay the tax in full. The tax standard for individual industrial and commercial households is 3% VAT for sales of goods and 5% business tax for providing services.

At the same time, the urban construction tax and education fee surcharge shall be paid according to the sum of the value-added tax and business tax paid.

Legal basisArticle 4 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection stipulated by laws and administrative regulations shall be taxpayers. Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents.

Taxpayers and withholding agents must pay taxes, withhold and remit taxes on behalf of them, and collect and remit taxes on behalf of them in accordance with the provisions of laws and administrative regulations.