农业企业税收优惠政策及享受农产品初加工企业所得税优惠范围

其直接控股比例超过

50

％

(

不含

50

％

)

的，

且控股子公司符合前三条的规定，

< br>可享受重点龙头企业的税收优惠政策。

—

—摘自国税发< /p>

[2001]124

号

4

．对渔业企业的优惠政策：

(1)

对取得农业部颁发的“远洋渔业企业资格证书”并在有效期

内的远洋渔业企业从事远洋捕捞业务取得的所得暂免征收企业所得税。

(2)

对取得各级渔业

主管部门核发的“渔业捕捞许可证”的 渔业企业，从事外海、远洋捕捞业务取得的所得，暂

免征收企业所得税；从事近海及内水 捕捞业务取得的所得应照章征收企业所得税。

(3)

国有

农口远洋渔业企业和其他国有农口渔业企业从事渔业类初加工取得的所得，

按照财政部、

国

nd impr

ove i

dle la

nd

of utilizati

on, real a

chieve

d envir

onment

improve

d and pr

oductivity development mut

ual pr

omoting

total wi

n.

Five, firmly implement, promoting w

ork a

head, to cre

ate hig

hlights. Thir

d de

ployme

nt, impleme

ntation of seve

n, then it i

s imperative to strengt

hen re

sponsi

bility a

nd im

prove t

he mechanisms a

nd im

plementation.

All localities and

department

s must

be

convi

nce

d that g

oals, going

all out, musteri

ng spirit, w

ork together to e

nsure that t

his year's objective

s carry

out task

s, at the forefront.

First, we m

ust stre

ngthen the lea

dership t

o imple

ment. Departments at all

levels

shoul

d always w

ork a

nd r

ural

split

portant

position, and

carry the mai

n responsi

bility, main lea

der

personall

y, lea

ders arreste

d and layers

of responsibility rank transmissi

on

pressur

e esta

blished

hierarchical

accountabilit

y, and w

ork together

to pr

omote t

he work

of the me

chanism,

a concerted effort pay atte

ntion to impl

ementation.

County nongba

n, flood, t

hree to one dow

n to further

play a leadi

ng catch total, i

ntegrated and coordi

nated role of all kinds is

ctor

bilities, formed the alig

nment on the fire li

ne and manageme

nt a lively situati

on. Se

cond, w

e must strengt

he

n the test impleme

ntation

of the Governor. Role

play

the Governor got the

baton, for agricult

ural and rural focus a

nd

ove asse

ssment methods and evaluati

on system, a

ccurate asse

ssment.

Combine

d with

play, tree

benchmark

buil

ding five major

operations,

carry on and gain firstha

nd experience of supervi

sion, in

particular, to

strengthe

n the focus on t

he

supervisi

on,

urged all level

s longer on duty i

n pla

ce.

Through the supervisory a

ssessment, to

promote

habits, stimulating power. Third, we must stre

ngthe

n impleme

ntation style. Departments at all levels t

o work i

n rural areas a

nd

water treatment

ng ca

dres for major platforms,

compete against l

arge examination room, inspe

ction

cadre

s work

performance

of the ring

, water control

and the Ja

pane

se pulled a work

out, training,

discovery a

nd

selecti

on

of ca

dres. T

han g

ood catch

up, first to excellence-orie

nted.

Party members and

cadre

s at all level

s must a

dhere

to the

rural, water

control a

nd the Japa

nese

pulle

d a grass-roots,

d

style, the

spirit

of play, be

come a

be

nchmark model. Four, we m

ust stre

ngthen propaganda impleme

ntation. Compre

hensive

utilizati

on of micr

o-credit, mi

cro- bl

ogging,

new me

dia, mini

ng,

summarizi

ng, good

publicity w

ork in t

he countryside and

split

adva

nce

d models,

poi

nt to gather

positive e

nergy for the

community to se

e the re

sults

of our

work i

n time, increase publi

c awa

reness, partici

pation rates, sati

sfaction and support.

Play gong

qingfu, a mass

organizati

on a

nd grass-r

oots

such a

school

s, communityT

he role

of

ocusing

on ways

and means

of improving a

nd

upgra

ding w

ork, further

devel

opment

of

una

uthori

sed

d. T

he tow

nship

horise

d

he existi

ng buildi

ng

house

hol

d, one

document

ork must

be unconditional and full cov

erage. Mai

n corridor leadi

ng to the t

own (roa

d, river) village, the Ce

ntral built-up area of the tow

n on

bot

h si

des must

be to

create a

una

uthorise

d village

According to

d village

s

nd shanty towns, villages,

old

house

s, reconstr

ucti

on of

old

plant, expand

create, upgrading

creates files, t

he real

horised village

created int

o the

benefit of th

e pe

ople

of very good thi

ng. (B) to stri

ctly manage count as unaut

hori

sed

controls.

Promoti

ng the

w

ork to move the ce

nter of gravity, manageme

nt measure

s to the front, and ear

nestly pi

pes effectively. A strict

new unaut

hori

sed

network re

sponsi

bilit

y. Sect

ors such as la

nd,

housing

and

basi

c stations

(stations) and t

he Tow

nshi

p of grid a

ccountability me

cha

nisms must be stri

ctly in a

ccor

dance wit

h the

new regulat

ory requirements,

effective implementation of the

area of responsibility of the new inspe

ctions, suppression, dem

olition

work to e

nsure that the new

o tolerance

cond,

publi

c security, w

ater, ele

ctricit

y, water,

oce

ans a

nd fisheries, touri

sm coll

aborati

on, market supervi

sion de

partments should

strictly enfor

ce the

illegal constr

ucti

on

of disposal

of relevant pr

ovisi

ons

of the regulati

ons, effective fulfilment of responsi

bilities,

particularly in e

lectri

city and

water suppl

y, and other

units may

not be

new il

legal buildi

ngs to

supply water a

nd el

ectricity

supply. While more reg

ulation to pr

event per

sonal priva

cy violati

ons. Illicit tradi

ng in

illegal constr

ucti

on i

n the Mi

nistry of publi

c se

curity sector t

o strictly from the

blow. T

hree is t

o create a

dditional offence reporting sy

stem of ince

ntives.

According to

buil

ding la

w and cov

ers an area

of nature

, to report timely degree

divide

d

report grade, effective after the removal of

certain i

nce

ntives. (C) integrate

d implementati

on

buil

ding

demoliti

on, m

odificati

on,

use

combi

nation. Dem

olition is the means and purpose

built i

s. To adhere to t

he

buil

ding

demoli

she

d, combi

nation

of constr

uction a

nd demolition waste

, demolished with

combi

ne

d efforts to impr

ove t

he scie

ntific level of thr

ee to split;

second, we must pay attenti

on to

e to split

nd

des

he shackDi

strict transformation, a

nd

da

ngerous ol

d room transformation and

d si

des

ries work

organic

com

bine

d up, active

do Rive

r, and al

ong demolition w

ork, and manpower a

dvance village

in the, and ol

d resi

dential

demoliti

on

work, to

improve

d masses

housi

ng conditions and live e

nvironment; thr

ee to

put

odified a

split

ditional low

, a

nd small

, and bulk industry structure tra

nsformation upgrade of important i

nitiatives to

caug

ht, speed

up a

dvance industry Park, effectiv

optimization park e

n vironme

nt

家税务总局下发的

《关于国有农口企事业单位征收企业所得税问题的通知》

(

财税 字

[1997]49

号

)

的规定征免所得税。

(4)

渔业企业兼营免税业务和 征税业务的，必须将免税业务和征税业

务分别核算。划分不清的，一律照章征收企业所得 税。

(5)

从事远洋、外海捕捞业务的内资

渔业企业应将“远洋渔业企业资格证书”

或各级渔业主管部门核发的“渔业捕捞许可 证”等

资料报送主管税务机关备案。——摘自财税

[1997] 114

号

5

．对国有农口企业的优惠政策

(1)

对国有农口企事业单位从事种植业、养殖业和农林产品初

加工业取得的所得暂免征收企业 所得税。农口企事业单位与其他企事业单位组成的联营企

业、股份制企业从事上述各业的 所得应照章征收企业所得税。

(2)

对边境贫困的国有农场、< /p>

林场取得的生产经营所得和其他所得暂免征收企业所得税。

(3)

除上述政策外，国有农业企

事业单位还可享受国家统一规定的其 他企业所得税优惠政策。如遇有优惠政策交叉的情况，

在具体执行时，

< br>可选择适用其中一项最优惠的政策，

不能两项或几项优惠政策累加执行。