What is the annual tax exemption for farmer cooperatives?

Farmers' cooperatives produce and sell primary agricultural products and are exempt from VAT;

Farmers' cooperatives are exempt from industrial income tax if they are engaged in agriculture, forestry, animal husbandry and fishery projects.

If a farmer cooperative operates other projects, if it is a small-scale VAT taxpayer, the monthly income does not exceed 100,000 yuan (if the quarterly declaration is made, the quarterly income does not exceed 300,000 yuan), it is exempt from VAT.

Extended reading: According to Article 1 of the Enterprise Income Tax Law of the People's Republic of China, within the territory of the People's Republic of China, enterprises and other organizations that obtain income (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and pay enterprise income tax in accordance with the provisions of this Law. This Law does not apply to sole proprietorship enterprises and partnership enterprises.

Article 27 The following income of an enterprise may be exempted or reduced from enterprise income tax:

1) Income from engaging in agriculture, forestry, animal husbandry and fishery projects;

2) Income from the investment and operation of public infrastructure projects supported by the state;

3) Income from engaging in qualified environmental protection, energy conservation and water conservation projects;

4) Qualified income from technology transfer;

5) Income provided for in paragraph 3 of Article 3 of this Law.

1.The sale of agricultural products produced by members of professional farmer cooperatives shall be exempted from VAT as the sale of self-produced agricultural products by agricultural producers.

2.Tax-exempt agricultural products purchased by general VAT taxpayers from professional farmer cooperatives can be deducted from the input VAT at a deduction rate of 13%.

3.Agricultural films, seeds, seedlings, fertilizers, pesticides, and agricultural machinery sold by professional farmer cooperatives to their members are exempt from VAT.

4.Stamp duty shall be exempted on the contracts for the purchase and sale of agricultural products and agricultural production materials signed between professional farmer cooperatives and their members.

1. How to apply for state subsidies?

The provincial level shall issue a declaration notice to the competent department of the farmer professional cooperative organization (Ministry of Finance, Agriculture or Agriculture and Industry) of districted cities and counties directly under the management of the province every year according to the support policies and budget funding arrangements of the current year, clarifying the application conditions, the content of support, and the number of declarations in each county.

Professional farmer cooperatives that meet the application conditions may apply to the competent authorities at the county level after the notice of declaration is issued, and the competent departments at the county level shall review the compliance and authenticity of the materials, and determine the list of cooperatives reported at the county level in accordance with the principles of openness, fairness and justice.

2. What are the conditions for cooperatives to declare?

Meet the conditions for the establishment of the Law of the People's Republic of China on Professional Farmer Cooperatives, and have been registered in accordance with the law for more than 2 years; Accounting in accordance with the provisions of the Accounting System for Professional Farmer Cooperatives (Trial) (Cai Hui 2007 No. 15) for accounting, with a relatively standardized financial management system; It has a certain service capacity and can effectively provide agricultural professional cooperation services for members, and the members should not be less than 100 households in principle.

3. How to successfully apply for the project?

1. Obtain the project declaration notice in time. Nine major ministries and commissions and their provincial and municipal related ** browse more, timely access to the project declaration notice is one of the key parts of the success of the project declaration.

2. Screening suitable projects. There are many projects that are also very good, but they may not be suitable for you, so you should screen suitable projects to declare.

3. Project application report. The preparation of the project application report should be combined with its own practicability, which is the top priority for the success of the project application.

4. Report to relevant departments on time. There are many agricultural departments and many project departments, and they should be reported to the corresponding departments on time in accordance with the requirements of the project notice.

5. Do a good job in the best relationship. At present, the project funds are subject to the review, acceptance and approval of the competent department before the corresponding support and reward funds can be obtained, and timely communication and standardized operation are indispensable.

Legal basis: Article 26 of the Enterprise Income Tax Law of the People's Republic of China The following income of an enterprise is tax-exempt income

1) Interest income from treasury bonds;

2) Equity investment income such as dividends and bonuses between qualified resident enterprises;

3) A non-resident enterprise that has established an institution or place in China obtains dividends, bonuses and other equity investment income from the resident enterprise that is actually connected with the institution or place;

4) Income from eligible non-profit organizations.

Tax exemption policy for professional farmer cooperatives: The income from agriculture, forestry, animal husbandry and fishery projects can be exempted or reduced from enterprise income tax.

According to Article 27 of the Enterprise Income Tax Law of the People's Republic of China, the following income of an enterprise can be exempted or reduced from enterprise income tax:

1) Income from engaging in agriculture, forestry, animal husbandry and fishery projects;

2) Income from the investment and operation of public infrastructure projects supported by the state;

3) Income from engaging in qualified environmental protection, energy conservation and water conservation projects;

4) Qualified income from technology transfer;

5) Income provided for in paragraph 3 of Article 3 of this Law.

Enterprise Income Tax Law of the People's Republic of China Article 27 The following income of an enterprise may be exempted or reduced from enterprise income tax:

1) Income from engaging in agriculture, forestry, animal husbandry and fishery projects;

2) Income from the investment and operation of public infrastructure projects supported by the state;

3) Income from engaging in qualified environmental protection, energy conservation and water conservation projects;

4) Qualified income from technology transfer;

5) Income provided for in paragraph 3 of Article 3 of this Law.

Summary. Enterprise income tax Article 27 of the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the "Enterprise Income Tax Law") stipulates that income from agriculture, forestry, animal husbandry and fishery projects can be exempted or reduced from enterprise income tax.

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Enterprise income tax Article 27 of the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the "Enterprise Income Tax Law") stipulates that the income from engaging in agriculture, forestry, animal husbandry and fishery projects can be exempted or reduced from the income tax of enterprise Dongzhao early business. Guess the orange.

Corresponding tax incentives for services and other agricultural-related economic activities.

Therefore, the above-mentioned exemption and reduction of enterprise income tax policy can be enjoyed by professional farmer cooperatives.