Are there any tax incentives for building pig farms?

The Ministry of Agriculture has issued guidelines for the implementation of family farm breeding programs. These opinions encourage farmers to appropriately scale up their operations and develop family farms. The Ministry of Agriculture and the Ministry of Agriculture have also issued the "Notice on Doing a Good Job in Stabilizing the Budgetary Investment Arrangements for Pig Production", subsidizing 50w to 500w for eligible farms.

In short, pigs are in short supply, encouraging farmers to raise pigs.

Since the reform and opening up, China's pig production has developed steadily, standardized scale breeding has continued to develop, production methods have been accelerated, and comprehensive production capacity has been significantly improved, effectively ensuring the pork consumption needs of urban and rural residents. At present, China's pig industry is in a critical period of transformation and upgrading. Under the influence of changes in the internal and external environment under the new normal, the old and new contradictions are intertwined, and sustainable development is facing major challenges.

In order to implement the spirit of the Fifth Plenary Session of the 18th Central Committee of the Communist Party of China, establish an innovative, coordinated, green, open and shared development concept, accelerate the transformation and upgrading of the pig industry and green development, and ensure effective development. Ensure pork products** and have this plan in place.

Focusing on improving efficiency, we will focus on cultivating new business entities, streamlining the interest linkage mechanism, establishing various forms of industrialized business models, strengthening the construction of the market system, and promoting the integrated development of secondary and tertiary industries. We should intensify support for business entities, and guide the establishment of an industrial system in which large enterprises take the lead, farmers' main professional cooperative organizations and liaison social service organizations are the link, and farms of appropriate scale are the main body.

Encourage leading enterprises to establish breeding bases, develop order production, and carry out integrated and comprehensive operations. Actively guide the development of farmers' marketing cooperative organizations, encourage large transportation and marketing enterprises, sales, processing, and circulation enterprises to lead marketing cooperative organizations, and improve the degree of organization. Implement the "Internet + pig" development strategy, promote the integration of e-commerce and entities, the integration of the Internet and industry, the direct contact between slaughtering enterprises and retail terminals, and actively promote the construction of the first listing and e-commerce platform for pigs and pig products, as well as expand the scale of electronic transactions of pigs and products.

Encourage leading enterprises, large households, professional cooperative organizations and brokers to establish social service organizations, and form a socialized service system in a variety of ways and levels.

There is no preferential tax policy for building a pig farm, and now you can use the land at will without approval.

There should be no tactics for raising pigs, and now the common people are there.

There is a tax on the construction of a pig farm, but if you can make a condition, there are also preferential policies without taxes.

As long as it is business income, it is subject to income tax. What is the nature of a pig farm? If it is an enterprise, pay enterprise income tax; Employees pay individual income tax (5%-45%) according to their wages and salaries; If the production and business income of individual industrial and commercial households is calculated and paid on an annual basis, the excess progressive tax rate of 5% to 35% shall apply.

The tax rate table is as follows: Progression: Annual taxable income tax rate (%)Quick calculation deduction (yuan) 1 50 not exceeding 5,000 yuan 2 The part exceeding 5,000 yuan to 10,000 yuan 10,250 3 The part exceeding 10,000 yuan to 30,000 yuan 201,250 4 The part exceeding 30,000 yuan to 50,000 yuan 304,250 5 The part exceeding 50,000 yuan.

In order to support and encourage the development of tertiary industry enterprises, income tax can be reduced or exempted for a certain period of time in accordance with the industrial policy. The specific provisions are as follows: The income obtained from the technical services or labor services provided by the rural industries for agricultural production, i.e., the agricultural technology extension stations, plant protection stations, water pipe stations, forestry stations, animal husbandry and veterinary stations, aquatic product stations, seed stations, agricultural machinery stations, and meteorological stations in townships and villages, as well as farmers' professional and technical associations and professional cooperatives, shall be temporarily exempted from income tax on the income obtained from the technical services or labor services provided by them, as well as the income obtained from the above-mentioned technical services or labor services carried out by other urban institutions.

According to this document, the pig cooperative you run can be temporarily exempted from income tax. However, if you hire workers, the part of the wages they receive that exceeds the national 2000 standard must pay individual income tax (5%-45%) according to the income from wages and salaries, and your cooperative is responsible for withholding and payment. However, there are very few people in rural areas who take the initiative to pay individual taxes.

What is the nature of a pig farm? If it is an enterprise, pay enterprise income tax; Employees pay individual income tax (5%-45%) according to their wages and salaries; If the production and business income of individual industrial and commercial households is calculated and paid on an annual basis, the excess progressive tax rate of 5% to 35% shall apply. The tax rate table is as follows:

Progression Annual taxable income Tax rate (%)Quick deduction (yuan)1 Not exceeding 5,000 yuan 5 02 The part exceeding 5,000 yuan to 10,000 yuan 10 2,503 The part exceeding 10,000 yuan to 30,000 yuan 20 12,504 The part exceeding 30,000 yuan to 50,000 yuan 30 42,505 The part exceeding 50,000 yuan 35

Since January 1, 2011, the purchase of agricultural, forestry, animal husbandry, fishery products, in its own or rented site for fattening, seedling replanting, breeding, after a certain growth cycle, so that its biological form changes, and not due to the processing of agricultural products in this link and significantly increase the use value of the product, can be regarded as agricultural products, breeding projects enjoy the corresponding tax incentives. The income obtained from the piglet breeding purchased by the cooperative can be exempted from enterprise income tax according to "livestock and poultry breeding". If it is difficult for the in-charge taxation authorities to determine whether the replanting and breeding of agricultural products by the taxpayer meets the conditions of the preferential policy, the taxpayer shall provide the confirmation opinion of the competent department of agriculture, forestry, animal husbandry and fishery at or above the county level before it can be approved.

Legal basis: Article 27 of the announcement of the State Administration of Taxation on the implementation of preferential enterprise income tax for agriculture, forestry, animal husbandry and fishery projects Article 27 The income of enterprises engaged in agriculture, forestry, animal husbandry and fishery projects can be exempted or reduced from enterprise income tax: (1) The income of enterprises engaged in the following projects shall be exempted from enterprise income tax:

1.Cultivation of vegetables, grains, potatoes, oilseeds, legumes, cotton, hemp, sugar, fruits, nuts 2Breeding of new crop varieties 3

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

Legal analysis: Since January 1, 2011, if the agricultural, forestry, animal husbandry and fishery products purchased by the enterprise are replanted and bred in its own or rented sites for fattening and seedling raising, and after a certain growth cycle, its biological form changes, and the use value of the product is not significantly increased due to the processing of agricultural products in this link, it can be regarded as the planting and breeding projects of agricultural products to enjoy corresponding tax incentives. The income obtained from the piglet breeding purchased by the cooperative can be exempted from enterprise income tax according to "livestock and poultry breeding".

If it is difficult to determine whether the replanting and breeding of agricultural products carried out by the taxpayer is in line with the conditions of the preferential policy, the taxpayer must provide the confirmation opinion of the competent department of agriculture, forestry, animal husbandry and fishery at or above the county level before it can be approved.

Legal basis: Announcement of the State Administration of Taxation on Issues Concerning the Implementation of Preferential Enterprise Income Tax for Agriculture, Forestry, Animal Husbandry and Fishery Projects Article 27 The income of an enterprise engaged in agriculture, forestry, animal husbandry and fishery projects may be exempted or reduced from the slag tax on the income of the enterprise: (1) The income of the enterprise engaged in the following projects shall be exempted from enterprise income tax:

1.Cultivation of vegetables, grains, potatoes, oilseeds, legumes, cotton, hemp, sugar, fruits, nuts 2Breeding of new crop varieties 3

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

"Opinions of the General Office on Stabilizing Pig Production and Promoting Transformation and Upgrading".

1. Increase financial policy support. Improve the policy insurance of pigs, increase the amount of insurance, expand the scale of insurance, and link with the harmless treatment of sick and dead pigs, and encourage local governments to continue to carry out and expand the pilot of pig insurance.

2. Guarantee the land for pig breeding. Improve the policy of agricultural land for facilities, reasonably increase the scale of land for ancillary facilities, cancel the upper limit of 15 acres, and ensure the need for waste treatment and other facility land.

3. Strengthen legal safeguards. Accelerate the revision of the Animal Epidemic Prevention Law, the Regulations on the Administration of Pig Slaughtering, study and revise the Regulations on the Administration of Veterinary Drugs and other laws and regulations, and improve the legal system of the pig industry.

The state's compensation standards for pig farms are: land compensation according to six to ten times the average annual output value of the three years before the demolition and relocation, resettlement subsidies according to the number of agricultural population to be resettled, compensation for farms according to the minimum compensation construction cost price, compensation for production and business suspension according to the average income of the previous three years multiplied by the period of suspension of production and business, and reasonable relocation expenses according to the relocation of equipment, animals and daily necessities.

Regulations on the Expropriation and Compensation of Houses on State-owned Land

Article 17. The compensation given to the expropriated person by the people at the city and county level who made the decision to expropriate the house includes:

1) Compensation for the value of the expropriated Fanxiao house;

2) Compensation for relocation and temporary resettlement caused by the expropriation of houses;

3) Compensation for the loss of production and business suspension caused by the expropriation of housing.

The people at the municipal and county levels shall formulate subsidies and incentives to give subsidies and rewards to the expropriated persons.

Legal analysis: if the scale of pig breeding is more than 3,000 heads, the subsidy is 800,000; 2000 to 2999 heads, the subsidy is 600,000; 1,000 to 1,999 heads, the subsidy is 400,000; 500 to 999 heads, the subsidy is 200,000. The implementation of pig breed subsidy, the subsidy standard for each sow that can reproduce does not exceed 40 yuan per year.

Pig breeding land is managed according to agricultural land, and there is no need to go through the approval procedures for construction land, and pig breeding land is allowed to use general cultivated land. Pig breeding enclosures, passages and green isolation belts and other production facilities in the field, cancel the upper limit of 15 acres, to ensure the demand for waste treatment and other facilities for pig breeding and production.

Legal basis: Article 43 of the Animal Husbandry Law of the People's Republic of China Engaged in livestock and poultry breeding, the following acts shall not be allowed:

A) in violation of the provisions of laws, administrative regulations and the mandatory requirements of the national technical specifications for the use of feed, feed additives, veterinary drugs;

2) Feeding livestock with swill from restaurants and canteens that have not been treated at high temperatures;

3) Raising livestock and poultry in garbage dumps or using substances from garbage dumps;

D) laws, administrative regulations and other acts that endanger the health of people and livestock and poultry as stipulated by the competent administrative departments of animal husbandry and veterinary medicine.

Article 45 Livestock and poultry breeders shall, in accordance with the provisions of the State on the management of livestock and poultry labeling, apply labels to the designated parts of the livestock and poultry that shall be marked. Animal husbandry and veterinary administrative departments to provide identification shall not be charged, the required costs included in the provincial people's budget. Livestock and poultry labels shall not be reused.