1. Value-added tax, consumption tax, business tax, and customs duties

1. Agricultural products are exempt from tax. Self-produced primary agricultural products sold by agricultural producers are exempt from value-added tax. (Article 16 of the Regulations);

2. Grassroots private trade enterprises and supply and marketing cooperatives are exempt from tax. Starting from January 1, 1998, sales of goods by state-owned private trade enterprises and grassroots supply and marketing cooperatives below the county level will be exempted from value-added tax. (Caishuizi [1997] No. 124);

3. Rural power grid maintenance fees are tax-free. Rural power grid maintenance fees collected by rural power management stations are exempt from value-added tax. (Caishuizi [1998] No. 47);

4. Agricultural production materials are exempt from tax. The production and sale of agricultural production materials such as feed, agricultural film, seeds, seedlings, chemical fertilizers, pesticides, and agricultural machinery will be exempt from value-added tax before the end of 2000. (Caishuizi [1998] No. 78);

5. Tea sold on the border is tax-free. Tea sold by state-designated enterprises and sold by distribution units will be exempt from value-added tax before the end of 2000. (Finance and Taxation No. 11998) No. 33);

6. Grain and vegetable oils are exempt from tax. Value-added tax is exempted from the sales of grain by state-owned grain enterprises responsible for purchasing and storage, and by other grain enterprises selling military grain, disaster relief grain, grain for reservoir immigrants and edible vegetable oil stored by the government. (Finance and Taxation No. 11999) No. 198);

7. Domestic cotton is tax-free. Domestic cotton (including Xinjiang cotton and mainland cotton) sold by companies operating domestic cotton to domestic processing and export enterprises will be exempted from sales value-added tax. (Ji Economic and Trade [2000] No. 161);

8. Fishing equipment is exempt from tax. Ocean fishing enterprises import fishing equipment that cannot be manufactured domestically, such as fishing boats, engines and deck equipment, refrigeration equipment, ship processing machinery and equipment, ship communication equipment, etc., and are exempt from import value-added tax. (Caishuizi [1997] No. 64

9. Distant ocean fishery products are exempt from tax. Self-caught aquatic products and processed products caught by the fishing vessels of distant ocean fishery enterprises on the high seas or foreign waters and transported back to the country for sale are exempt from tax. Import value-added tax and tariffs are levied (Finance and Taxation Zi [1997] No. 64

10. Imported chemical fertilizers and pesticides are tax-free. Fertilizers and pesticides imported within the national plan are exempt from import value-added tax. (Finance and Taxation Zi [1997] No. 64) Imported chemical fertilizers and pesticides are exempt from tax. 1997] No. 194

11. Import of seeds (seedlings), breeding livestock (poultry), fish seeds (seedlings) and seeds used in agriculture, forestry, animal husbandry, fishery production and scientific research is exempt from tax. Non-profit sources of wild animals and plants are exempt from import value-added tax before the end of 2000 (Caishuizi [1998] No. 66

12. Imported feed is tax-free. Foreign-invested enterprises specialize in raising and exporting poultry and breeding water. Products imported in reasonable quantities are exempt from import value-added tax and tariffs.

13. Taxpayers sell or import grain, edible vegetable oil; feed, fertilizers, pesticides, agricultural machinery, and agricultural film. ; Value-added tax is levied at a rate of 13% (Regulations Article 2

14. Tax reduction on agricultural products. From May 1, 1994, primary agricultural products sold or imported by taxpayers, including grain. , grain replicas, vegetables, tobacco leaves, tea leaves, horticultural plants, medicinal plants, oil plants, fiber plants, sugar plants, other plants, forestry products, aquatic products, livestock products, animal skins, animal plush and other animal tissues , VAT is levied at a rate of 13% ((94) Caishui Zi No. 4, Caishui Zi [1995] No. 52) 15. Tax refund for special export goods. Export enterprises purchase from small-scale taxpayers. 12 types of special export goods with ordinary invoices, including drawn yarn, handicrafts, spice oil, mountain products, straw, willow, bamboo and rattan products, fishing nets and fishing gear, rosin, gallnuts, raw lacquer, bristle tails, goat skin, and paper products, can be refunded or exempted from VAT. Consumption tax. (Guo Shui Fa [1994] No. 31

16. Xinjiang cotton export products are tax-free. Value-added tax is imposed on export products produced by textile enterprises that use Xinjiang cotton to replace imported cotton. "Zero tax rate" policy (Guofa [1998] No. 2

17. Tax refunds for goods sold by small-scale taxpayers for export. Foreign trade enterprises and agricultural product purchasing units that are transferred to small-scale taxpayers. , grassroots supply and marketing cooperatives, goods sold to export enterprises or foreign trade enterprises for export, except agricultural products which are refunded at a 5% tax refund rate, other export products are tax refunded at a 6% tax refund rate (State Taxation Development [1999] 101. No.

18. Tax rebates for comprehensive utilization of products by forest industry enterprises. State-owned forest industry enterprises use the "three residues" of forest logging, wood making, and processing as raw materials. For comprehensive utilization products, value-added tax will be collected and refunded before the end of 2000 (Caishuizi [1998] No. 33

19. Private trade enterprises and supply and marketing cooperatives will be taxed first and then refunded. Starting from January 1, 1998, for ethnic trade county-level state-owned private trade enterprises and supply and marketing cooperatives selling goods, before the end of 2000, 50% of the actual value-added tax paid will be levied first and then refunded. (Caishuizi [1997] No. 124

20. Wholesale agricultural products are levied first and then refunded. For state-owned and collective enterprises to wholesale meat, poultry, eggs, aquatic products, and vegetables, before the end of 2000, value-added tax will be implemented first. Refund after taxation (Caishuizi [1998] No. 31

21. Deduction for purchased agricultural products.

For tax-free agricultural products purchased by taxpayers, the input tax allowed to be deducted from the output tax can be calculated at a deduction rate of 10% of the purchase amount. (Article 8 of the Regulations

22. Agricultural specialty tax deduction. In addition to the purchase price, the agricultural specialty tax paid by the agricultural product purchasing unit in accordance with the regulations shall be deducted from the purchase price of the agricultural product. ((94) Finance and Taxation No. 60

23. Duty-free cotton deduction. From August 1, 1998, 13% of the purchase amount of duty-free cotton can be deducted. The amount of input tax allowed to be deducted is calculated at a rate of 13% of the purchase amount. The amount of input tax deducted (Caishui Zi [1999] No. 198

25. Deduction of tax-free grain stocks. Grain enterprises that resume the collection of value-added tax, and sell grain stocks that are tax-free according to the original grain policy, will be taxed as purchased. The deduction rate of 10% of the amount is used to calculate the amount of input tax allowed to be deducted (Guo Shui Han [1999] No. 829

Cotton textile export tax rebate policy. From July 1, 2001, export tax rebates for yarn and cloth will be applied. The rate is increased from 15% to 17% (Guoshuifa [2001] No. 74) 26. The deduction rate for inventory cotton can be calculated at a deduction rate of 13% of the purchase amount. The amount of input tax allowed to be deducted (Ji Dian [2000] No. 33

27. Agricultural service items are exempt from tax. Agricultural mechanical farming, drainage and irrigation, pest control, plant protection, agricultural and animal husbandry insurance and related technical training services, poultry, Breeding of livestock and aquatic animals and disease prevention and control are exempt from business tax (Article 6 of the Regulations

28. Income from agricultural production is exempt from tax. Income from transferring land use rights to agricultural producers for agricultural production is exempt. Business tax is levied. ((94) Finance and Taxation No. 2

29. Interest income from International Fund for Agricultural Development loans is tax-free. Interest income from International Fund for Agricultural Development loans shall be subject to the applicable loan agreement of the International Fund for Agricultural Development. and Guarantee Agreement" stipulates that business tax and other taxes are exempted (Caishuizi [1995] No. 108

30. Income from grain and oil reserves is tax-free. Financial subsidies obtained by state-owned grain enterprises for the custody of government grain and oil reserves. Income is exempt from business tax (Caishuizi [1996] No. 68

31. World Bank loan grain circulation projects are exempt from business tax. World Bank loan grain circulation projects are exempt from business tax on construction and installation projects and project service income. (Finance and Taxation Zi [1998] No. 87

32. Income from cotton reserves is tax-free. Financial subsidy income received from cotton reserves is exempt from business tax. (Finance and Taxation Zi [1998] No. 87) 1999] No. 38);

33. Income from reserve meat and sugar is exempt from business tax starting from December 31, 1999. Caishuizi [1999] No. 304

34. Tax reduction for rural credit cooperatives. Rural credit cooperatives will levy business tax at a reduced rate of 6% before the end of 2000. (Caishuizi [1999] No. 21

35. Cotton textile export tax rebate policy. Effective from July 1, 2001, the export tax rebate rate for yarn and cloth will be increased from 15% to 17%. (National Tax Development and Reform Commission) [2001] No. 74) 36. Preferential policies for cotton exports. General taxpayers of value-added tax (including high-quality cotton processing plants and textile enterprises) can purchase duty-free cotton directly from agricultural producers. The input tax is calculated based on the deduction rate of 13% (Guofa [2001: No. 27, Finance and Taxation [2001] No. 165

37, business tax reduction for rural credit cooperatives. Effective from October 1, 2001). , Rural credit cooperatives are levied a business tax at a reduced rate of 5%, which is collected by the local tax bureau, and all business tax holders belong to the local government (Finance and Taxation [2001] No. 163) 38. Return farmland to forest. Subsidy grain from grassland is exempted from value-added tax. Subsidy grain from returning farmland to forest and grassland operated by the grain department shall be exempted from value-added tax in the same manner as "disaster relief grain" (Guo Shui Fa [2001] No. 131). p>

39. Value-added tax reduction policy for agricultural products. Starting from January 1, 2002, the input tax deduction rate for general VAT taxpayers purchasing tax-free agricultural products sold by agricultural producers has been increased from 10% to 13%. (Finance and Taxation [2002] No. 12)

2. Agricultural tax, agricultural specialty tax, and animal husbandry tax are all exempted and cancelled.

3. Corporate income tax. , Foreign-invested enterprise income tax and personal income tax

1. Agricultural technical services and labor services are exempt from tax for rural agricultural technology extension stations, plant protection stations, water management stations, and forestry that provide services for agricultural production before, during, and after production. stations, animal husbandry and veterinary stations, aquatic products stations, seed stations, agricultural machinery stations, meteorological stations, as well as farmers’ professional technical associations and professional cooperatives, as well as other types of institutions in Yuzhen that provide the above technical services Income from income or labor services is temporarily exempted from income tax ((94) Finance and Taxation No. 1

2. School-run farms are exempt from income tax. Income from production and operation of farms run by colleges and universities and primary and secondary schools and various activities are exempted. Income from further classes and training courses is temporarily exempt from income tax.

((94) Finance and Taxation No. 1

3. Tax reduction for township and village enterprises. Township enterprises can reduce income tax by 10% of the tax payable. ((94) Finance and Taxation No. 1

4. Income from agricultural primary processing is exempt from income tax. Income from state-owned agricultural enterprises and public institutions engaged in primary processing of agricultural and forestry products and fisheries is temporarily exempt from income tax (Caishuizi [1997] No. 49). /p>

5. Tax exemption on income from state-owned farms and forestry farms. The income from production and operation and other income of 166 state-owned farms and 442 state-owned forestry farms listed as border poverty-stricken are temporarily exempted from income tax (Caishuizi [1997] No. 49).

6. Domestic-funded fishery income is exempted from income tax. Tax reduction for credit cooperatives. For those whose annual taxable income is less than 30,000 yuan, the income tax is levied at a reduced rate of 18%; for those whose annual taxable income is 30,000 yuan to 100,000 yuan, the income tax is levied at a reduced rate of 27% (Finance and Taxation Zi [1998] ] No. 29, Finance and Taxation [2001] No. 55

8. Rural credit cooperatives in poverty-stricken counties are exempt from income tax on a regular basis. , Finance and Taxation [2001] No. 55

9. Tax exemption for donations to rural compulsory education. Donations by enterprises, institutions, social groups and individuals to rural compulsory education through non-profit social groups and state agencies. Allowed to be fully deducted from the income before corporate income tax and personal income tax (Guofa [2001] No. 21, Caishui [2001] No. 103) 9. Central-level taxation in the four major reclamation areas. The four major reclamation areas (Heilongjiang Farm Bureau, Xinjiang Production and Construction Corps, Hainan Provincial Agricultural Reclamation Bureau, Guangdong Provincial Agricultural Reclamation Bureau) temporarily use the General Administration (Corps) to collect income tax for taxpayers (Caishuizi [1997] No. 143

< p>10. For township and village enterprises, if the depreciation period needs to be shortened due to special reasons, it shall be determined with the approval of the provincial local tax bureau, but it shall not be shorter than the following specified period: ((94) Finance and Taxation No. 9

(1) 20 years for houses and buildings;

(2) 10 years for trains, ships, machines, machinery and other production equipment;

(3) Electronic equipment and means of transportation other than trains and ships, as well as equipment, tools, furniture, etc. related to production and operation, are deducted from the management fees of rural credit cooperatives in accordance with regulations. The management fee paid by the organization shall not exceed 2% of the total income of the rural credit cooperative, and it is allowed to be deducted before tax (Guo Shui Han [1999] No. 811

12. Agricultural and animal husbandry technology royalty reduction. Tax. Royalties obtained by foreign enterprises for providing proprietary technologies for agricultural and animal husbandry production, etc., may be subject to a reduced income tax rate of 10% with the approval of the taxation department of the State Council. Those with advanced technology or favorable conditions may be exempted. levy income tax. (Article 19 of the Tax Law

13. Tax reduction and exemption for agricultural investment. For foreign-invested enterprises engaged in agriculture, forestry, and animal husbandry with an operating period of more than 10 years, the first to second year from the profit-making year Exemption from corporate income tax, and a 50% reduction in corporate income tax in the third to fifth years. After the expiration of the preferential period, with the approval of the competent tax department of the State Council, the corporate income tax can continue to be reduced by 15% to 30% of the tax payable for the next 10 years. (Article 8 of the Tax Law

14. Agricultural investment exemption in Hainan Special Economic Zone. Foreign-invested enterprises engaged in agricultural development and operation in Hainan Special Economic Zone, with an operating period of more than 15 years, must be approved by the Hainan Provincial State Taxation Bureau. Starting from the profit-making year, corporate income tax is exempted in the first to fifth years, and corporate income tax is halved in the sixth to tenth years (Details Article 75

15. Tax rebate for agricultural reinvestment in Hainan Special Economic Zone. Foreign investors. Profits obtained from enterprises in the Hainan Special Economic Zone are directly reinvested in agricultural development enterprises in the zone, and the corporate income tax paid on the reinvested portion can be fully refunded according to regulations. Local income tax is not included in the tax refund (Article 81 of the rules). p>

16. Agricultural tax items are exempt from taxation. Individual industrial and commercial households or individuals specialize in planting, breeding, breeding, and fishing, and their business items fall within the scope of agricultural tax, agricultural specialty tax, and animal husbandry tax, and have been taxed. For those who pay taxes, personal income tax will no longer be levied ((94) Finance and Taxation No. 20

17. Young crop compensation fees are tax-free. In the process of land acquisition, the income from young crop compensation fees paid by the unit to the land contractor is , temporarily exempted from personal income tax (Guo Shui Han [1997] No. 87) 18. Tax exemption for rural compulsory education donations. Social forces such as enterprises, institutions, social groups and individuals pass through non-profit social groups and the state. Donations made by government agencies to rural compulsory education are allowed to be fully deducted from the income before corporate income tax and personal income tax (Guofa [2001] No. 21, Caishui [2001] No. 103)

19. Forestry tax exemption policy. Starting from January 1, 2001, all enterprises and institutions, including state-owned enterprises and institutions, will be temporarily exempt from corporate income tax on their income from planting forest trees, forest tree seeds and seedling crops, and engaging in the primary processing of forest products.

(Finance and Taxation [2001] No. 171)

20. Tax reductions and exemptions for key national leading enterprises in agricultural industrialization. Enterprises that meet the following conditions may be temporarily exempted from corporate income tax in accordance with the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on the Collection of Corporate Income Tax by State-owned Agricultural Enterprises and Institutions" (Caishuizi [1997] No. 49): (Chinese Fa [2000] No. 3, (Nong Jing Fa [2000] No. 8, Nong Jing Fa [2000] No. 10, Nong Jing Fa [2001] No. 4. Guoshui Fa [2001] No. 124

( 1) It has been identified as a key leading enterprise after review by the National Agricultural Industrialization Joint Conference;

(2) During the production and operation period, it complies with the provisions of the "Interim Measures for the Identification and Operation Monitoring and Management of National Key Leading Enterprises in Agricultural Industrialization";< /p>

(3) Those engaged in planting, breeding and primary processing of agricultural and forestry products shall be accounted for separately from other businesses.

21. Key leading enterprises in agricultural industrialization shall be exempted from taxes. If the direct holding ratio of its holding subsidiaries exceeds 50% (excluding 50%), and the holding subsidiaries comply with the provisions of paragraph (3) of the preceding article, they can enjoy the preferential tax policies of key leading enterprises (Zhongfa [2000]. ] No. 3, (Nong Jing Fa [2000] No. 8, Nong Jing Fa [2000] No. 10, Nong Jing Fa [2001] No. 4. Guo Shui Fa [2001] No. 124

IV. Property tax , land use tax, vehicle and vessel use tax, vehicle and vessel license tax, deed tax, urban construction tax, stamp tax

1. Farmers’ residential properties are exempt from property tax (National Tax Administration. [1999] No. 44

2. Agricultural production land is exempted from land use tax if it is directly used for agriculture, forestry, animal husbandry and fishery. >3. Land transformation is exempt from land use tax for 5 to 10 years from the month of use; (Article 6 of the Regulations

4. Tax exemption for cultivated land acquisition. Newly acquired cultivated land will be exempted from land use tax for one year from the date of approval. (Article 9 of the Regulations

5. Water conservancy facilities and their use are exempted from tax. Land used for management and protection is exempt from land use tax (Guo Shui Di Zi [1989] No. 14

6. Fishing boats are exempt from tax. Fishing boats with a load capacity of not more than one ton are exempt from vehicle and vessel use tax and vehicle and vessel license tax. (Articles 3 and 6 of the Regulations

7. Tax exemption for tractors. Tractors mainly used for agricultural production are exempt from vehicle and vessel use tax. Tractors engaged in transportation business are based on the net tonnage of the trailer attached. The tax on "cargo vehicles" is halved and the vehicle and vessel use tax is levied ((86) Finance and Taxation Dizi No. 8

8. Special-purpose vehicles are exempted from tax. For special-purpose vehicles used in agriculture, forestry, animal husbandry, fishery, etc., the tax is levied by Each province, district, and city determines whether to levy or exempt vehicle and vessel use tax. ((87) Finance and Taxation Dizi No. 3

9. Agricultural wasteland is exempt from tax. Taxpayers bear the burden of barren hills, barren ditches, and barren hills. If the land use rights of the deserted beach are used for agriculture, forestry and fishery production, the deed tax will be exempted (Article 15 of the detailed rules

10. Farmers purchase real estate tax-free. After farmers' real estate is expropriated by the state, farmers who use the compensation fees to purchase or mortgage other real estate are exempt from deed tax. Farmers who use flat-level houses reimbursed by the state to replace their real estate are exempt from deed tax.

11. Agricultural Development Bank of China purchases real estate tax-free. The Agricultural Development Bank of China's institutions at all levels will be exempt from deed tax before the end of 2000 when purchasing office buildings. (Finance and Taxation No. 11998] No. 123),

12. New housing for poor rural households is tax-free. For rural martyrs, disabled servicemen, widows and widowers, as well as those in "old, young, border and poor" areas who have difficulty living in rural areas, if it is really difficult to pay taxes on newly built residences within the prescribed land use standards, they must be reported to the county-level people's government for approval, and the tax may be reduced or exempted. A farmland occupation tax is levied. (Article 8 of the Regulations, Guofa No. 11987] No. 27

13. Tax reduction for farmers to build new residences. Farmers who build new self-occupied residences and occupy farmland will be levied farmland occupation tax at half the prescribed tax amount. (Article 5 of the Regulations, Guofa 11987] No. 27

14. Farmland water conservancy facilities that directly serve agricultural production are exempt from farmland occupation tax. Farmland occupied by water conservancy projects mainly for power generation and tourism. No tax exemption. ((87) Cainong Zi No. 206

15. Disaster victims and immigrants are exempt from tax when building houses. Reservoir immigrants, disaster victims, and refugees who occupy cultivated land when building houses are exempt from cultivated land occupation tax. (( 87) Cainong Zi No. 206

16. Farmers who relocate and build houses are exempted from the farmland occupation tax. p>

17. Comprehensive hub projects are exempt from the farmland occupation tax according to the proportion of direct benefits for agricultural services to the total benefits of the project.

18. Grain depot land is exempted from farmland occupation tax for the centrally-administered grain depot construction project listed in the plan (Guo Shui Fa [1998] No. 209) 19. Three Gorges Project. Land use tax reduction: For farmland occupied by the Three Gorges Project in dam areas and flooded areas, a farmland occupation tax of 40% of the original tax payable will be levied.

(National Tax Letter 11999] No. 845

20. The Three Gorges Project Construction Fund is exempt from tax. The Three Gorges Project Construction Fund will be exempt from urban maintenance and construction tax before the end of 2003. (Finance and Taxation Letter 11998) No. 93

21. Tax reduction for rural credit cooperatives. After the business tax rate for financial and insurance enterprises is increased, the business tax for rural credit cooperatives will be reduced to 6%, and the urban construction tax will still be levied based on the business tax calculated at the 5% tax rate. 1999) No. 21

22. Agricultural and sideline product purchase contracts signed between the state-designated purchase department and village committees and individual farmers are exempt from stamp tax (National Taxation District [1988] No. 255);

23. Insurance contracts for agricultural and forestry crops and animal husbandry are exempt from stamp tax (Guo Shui Di Zi [1988] No. 37). 24. Cotton purchase and sale. Contracts are tax-free. Cotton purchase and sale contracts signed in the national cotton trading market will be temporarily exempted from stamp tax until the end of 2002 (National Tax Fa 120001 No. 36) 25. Agricultural investment projects are exempt from tax. Investment projects in agriculture, forestry, animal husbandry, fishery, and water conservancy are exempt from investment direction adjustment tax (Article 3 of the Regulations

26. Farmers are exempt from tax. Livestock that farmers raise, slaughter, and feed themselves are exempt from slaughter tax.

(Article 2 of the Ordinance