The following are some compensation policies for cooperatives, etc. I hope they will be useful to you. Excerpts of preferential policies for farmer cooperatives 1. Value-added tax (1) "Provisional Regulations of the People's Republic of China on Value-Added Tax" (State Council Order [1993] No. 134)

{Main content} Article 16 The following items are exempt from value-added tax: self-produced agricultural products sold by agricultural producers.

(2) "Regulations on Farmers' Professional Cooperatives in Zhejiang Province" (adopted at the 14th meeting of the Standing Session of the 10th People's Congress of Zhejiang Province on November 11, 2004) {Main content} Article 19 Cooperative sales of members' production and preliminary processing

Agricultural products are deemed to be produced and sold by farmers themselves.

The cooperative's sales of agricultural products to non-members shall not exceed the total amount of agricultural products produced by cooperative members, and shall be regarded as self-produced and sold by farmers.

(3) "Notice of the Ministry of Finance and the State Administration of Taxation on the VAT Exemption Policy for Certain Agricultural Production Materials" (Caishuizi [2001] No. 113) {Main Content} The following goods are exempt from VAT: 1. Agricultural film.

2. The production and sale of nitrogen fertilizers other than urea, phosphate fertilizers other than diammonium phosphate, potassium fertilizers, and compound fertilizers with duty-free chemical fertilizers as the main raw materials (the cost of tax-free chemical fertilizers used by enterprises to produce compound fertilizer products accounts for 1% of the total chemical fertilizer costs in raw materials)

Proportion is higher than 70%).

3. Wholesale and retail of seeds, seedlings, fertilizers, pesticides, and agricultural machinery.

(4) "Opinions of the General Office of the Zhejiang Provincial Committee of the Communist Party of China on Further Accelerating the Development of Farmer Professional Cooperatives" (Zhejiang Committee Office [2005] No. 73 {Main Content} Implement preferential tax policies. Farmer Professional Cooperatives

Sales of agricultural products produced and initially processed by members and non-members (not exceeding the amount of the member's portion) are exempt from value-added tax, and ordinary invoices are allowed. General taxpayers of value-added tax can purchase tax-free agricultural products from farmers' professional cooperatives at face value with the ordinary invoices obtained.

13% of the amount is deducted. (5) "Notice of the Ministry of Finance and the State Administration of Taxation on the Exemption of Value-Added Tax on Feed Products" (Finance and Taxation <2001> No. 121) {Main Content} The scope of tax-free feed products includes.

: 1. Single bulk feed. Refers to products or by-products derived from an animal, plant, microorganism or mineral. Its scope is limited to bran, distiller's grains, fish meal, grass feed, feed grade calcium hydrogen phosphate and other than soybean meal.

Rapeseed meal, cottonseed meal, sunflower meal, peanut meal and other meal products. 2. Mixed feed refers to a mixture of two or more single bulk feeds, grains, grain by-products and feed additives in a certain proportion, among which a single bulk feed, grain

The proportion of grain by-products is no less than 95%. 3. Compound feed refers to the industrial production of various feed ingredients according to the nutritional needs of different feeding objects and different growth and development stages of the feeding objects.

, formed into a feed that can meet all the nutritional needs of animals (except water). 4. Compound premix refers to the amount of trace elements required for the corresponding stages of animal feeding in accordance with the national standards for feed products.

or more), vitamins (8 or more), a homogeneous mixture of any two or more types of components from trace elements, vitamins, amino acids and non-nutritional additives and carriers or diluents in a certain proportion 5.

Concentrated feed. Refers to a uniform mixture of protein, compound premix and minerals prepared in a certain proportion. 2. Corporate income tax (1) Technical service or labor income obtained by the agricultural production service industry. 1. "Regulations of the Ministry of Finance and the State Administration of Taxation."

"Notice on Certain Preferential Policies for Enterprise Income Tax" (Finance and Taxation [1994] 001) {Main Content} For rural industries that provide pre-production, mid-production, and post-production services for agricultural production, that is, township and village agricultural technology extension stations, plant protection stations,

Income from the technical services or labor services provided by water pipe stations, forestry stations, animal husbandry and veterinary stations, aquatic product stations, seed stations, agricultural machinery stations, meteorological stations, as well as farmers' professional technical associations, professional cooperatives, and other various urban undertakings

Income derived by units from performing the above technical services or labor services is temporarily exempt from income tax. 2. "Opinions of the General Office of the Zhejiang Provincial Committee of the Communist Party of China on Further Accelerating the Development of Farmer Professional Cooperatives" (Zhejiang Provincial Committee Office [2005]

〕No. 73) {Main content} Implement preferential tax policies. Income from technical services and labor services (including mechanized operation services) provided by farmer cooperatives for agricultural production before, during, and after production is exempt from income tax.

3. "Several Opinions of the People's Government of Zhejiang Province on Vigorously Developing Agricultural Mechanization" (Zhejiang Zhengfa [2007] No. 27) {Main content} Income obtained from providing technical services or labor (agricultural machinery operations) for agricultural production is temporarily exempted from taxation

Income Tax.