What are the cash crops not covered by the agricultural income tax concession?

Corporate income tax exemption for agricultural products. Article 27 of the Enterprise Income Tax Law of the People's Republic of China stipulates that enterprises engaged in agriculture, forestry, animal husbandry and fishery may be exempted or reduced from enterprise income tax. Among them, it is engaged in the cultivation of vegetables, grains, potatoes, oilseeds, beans, cotton, hemp, sugar, fruits, nuts, the breeding of new crop varieties, the planting of Chinese medicinal materials, the cultivation and planting of forest hunger, the raising of livestock and poultry, the collection of forest products, 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, and deep-sea fishing is a project exempted from income tax of enterprise limb reed industry.

It mainly includes the following parts:

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

"Self-produced agricultural products sold by agricultural producers" refers to the self-produced agricultural products listed in the notes of units and individuals directly engaged in plant cultivation and harvesting, animal feed and fishery. The purchased agricultural products sold by the above-mentioned units and individuals, as well as the agricultural products produced, processed and sold by the units and individuals, are still listed in the notes to the tax law and do not fall within the scope of the notes to the tax law. If it is exempt from tax, VAT shall be levied at the prescribed rate.

2. Wholesale and retail sales of seeds, seedlings, fertilizers, pesticides and agricultural machinery are exempt from VAT.

3. Provisional Regulations of the People's Republic of China on Value-Added Tax.

Article 15 stipulates that the following items are exempt from VAT:

1) Agricultural producers sell self-produced agricultural products that are shipped in response;

2) contraceptives;

3) Old books; 4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

5) Materials and equipment imported by foreign countries and international organizations free of charge;

6) Articles directly imported by disabled persons' organizations for the exclusive use of disabled persons;

7) ** Items that have been used by yourself.

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.

IV According to the Ministry of Agriculture.

Notice on the VAT exemption policy for some agricultural production materials, the following agricultural materials can be exempted from VAT:

1. Production and sales of various agricultural films.

2. Urea. other than nitrogen fertilizers.

Phosphate fertilizers and potassium fertilizers other than diammonium phosphate are pure.

Compound fertilizer with duty-free fertilizer as the main raw material.

The production and sales of compound fertilizer products account for more than 70% of the total cost of raw material fertilizers). "Compound fertilizer" refers to a fertilizer with at least two significant contents of the three nutrients of nitrogen, phosphorus, and potassium processed by chemical or physical methods, including compound fertilizers made by chemical methods alone and mixed fertilizers made by physical methods only (also known as compound fertilizers). called mixed fertilizer).

3.Avermectin.

Permethrin, chlorothalonil, phenoxychlorine, benzsulfuron, oxadiazoline, imidacloprid.

Heparin, pyridafen, mancozeb, imidacloprid, trichlorfon, butachlor, acetamiprid, polyantimycin, pendimethalin, diazinon, herbicifin, triflulin, propylthion, methylisothiomeral, methamphetamine (b) alkal cicada, a (b) pyrimidinphos, insectazole, quinazoline, jinggangmycin, prochlorin, methocarb, leframine, alfalfa Spodoptera liturama polyhedrovirus, methylthisulfuron, trifluorazoliline, insecticide trifluoromedilamine, CIS.

Cypermethrin, aldicarb, diazoleol, phosphine, octylbromitrile, metolachlor, acetachlor, acetochlor, atrazine.

4. Wholesale and retail of seeds, seedlings, fertilizers, pesticides and agricultural machinery.

Legal analysis: taxpayers adopt the business model of "company farmers" to engage in livestock and poultry breeding, that is, the company signs a contract with farmers to provide livestock and poultry seedlings, feed, veterinary drugs and vaccines to farmers (the ownership belongs to the Gongli Yansi), and the farmers raise livestock and poultry seedlings to the finished product and deliver them to the company, and the company will use the finished livestock and poultry for sale. Under the above-mentioned business model, the taxpayer sells livestock and poultry again, which belongs to the sale of self-produced agricultural products by agricultural producers.

Legal basis: Decision of the Standing Committee of the National People's Congress on the Application of Provisional Regulations on Value-Added Tax, Consumption Tax, Business Tax and Other Taxes to Foreign-invested Enterprises and Foreign Enterprises I. Prior to the enactment of the relevant tax laws, foreign-invested enterprises and foreign enterprises shall apply the Provisional Regulations on Value-Added Tax, Consumption Tax and Business Tax promulgated by the National People's Congress on January 1, 1994. On September 11, 1958, the Standing Committee of the National People's Congress passed in principle the "Regulations of the People's Republic of China on the Unified Tax for Industry and Commerce (Cao Hail Zheng Case)" promulgated on September 13, 1958.

Sino-foreign cooperation in the exploitation of offshore oil and natural gas shall be subject to value-added tax in kind, and its tax rate and collection method shall be separately stipulated.

Agricultural products refer to the primary products of various plants and animals produced by planting, aquaculture, forestry, animal husbandry and aquaculture. The scope of taxation on agricultural products includes:

1. Plants: including the primary products of various plants planted and naturally grown by the human banquet chain. The specific scope of taxation is: grain, vegetables, tobacco, tea, horticultural plants, medicinal plants, oil plants, fiber plants, sugar plants, forestry products, and other plants.

2. Animals: including the primary products of artificially bred and naturally grown animals. The specific scope of taxation is: aquatic products, animal husbandry products, animal skins, animal stuff, and other animal tissues.