Article 86 of the Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China stipulates that the income of enterprises engaged in agriculture, forestry, animal husbandry and fishery projects under Article 27 (1) of the Enterprise Income Tax Law may be exempted,
Agricultural and agricultural extension, agricultural operations and maintenance of agriculture, forestry, animal husbandry, fishing services projects; can enjoy tax relief; engaged in agricultural machinery sales do not belong to the above range, can not enjoy tax relief.
; 2, the breeding of new varieties of crops; 3, the cultivation of Chinese herbal medicines; 4, the cultivation and cultivation of trees; 5, livestock, poultry breeding; 6, forest products collection; 7, irrigation, early processing of agricultural products,
The enterprise income tax shall be exempted from the enterprise income tax: (1) The enterprise shall be exempted from the enterprise income tax: 1. The cultivation of vegetables, grains, potato, oil, beans, cotton, hemp, sugar, fruit and nut
