Preferential land transfer: Many areas in China subsidize the land transfer of cooperatives. For example, Xinchang County, Zhejiang Province gives a one-time reward per mu 150 yuan to business owners and migrant households who plant more than 20 mu of rice (30 mu of vegetables and 50 mu of others).
Tax preference: the tax-free agricultural products purchased by ordinary taxpayers from farmers' professional cooperatives can be deducted from the VAT input tax at the deduction rate of 13%.
Cooperatives can enjoy preferential policies such as land transfer subsidies, tax reduction and exemption, and preferential use of water and electricity. Preferential land transfer: Many areas in China subsidize the land transfer of cooperatives. For example, Xinchang County, Zhejiang Province gives a one-time reward per mu 150 yuan to business owners and migrant households who plant more than 20 mu of rice (30 mu of vegetables and 50 mu of others). Tax preference: the tax-free agricultural products purchased by ordinary taxpayers from farmers' professional cooperatives can be deducted from the VAT input tax at the deduction rate of 13%. Farmers' professional cooperatives are exempt from value-added tax when selling agricultural products produced by their members; Agricultural films, seeds, seedlings, chemical fertilizers, pesticides and agricultural machinery sold by cooperatives to their members are exempt from VAT. Hydropower concessions: the hydropower for large-scale pig raising and vegetable growing is the same as that for agriculture; Policy of electric power department on low-cost electricity consumption of grain drying machinery in agricultural production.
According to the coverage and characteristics of policies, these policies can be divided into three categories: subsidy policies, preferential policies and special support policies.
1. Subsidy policy
The state gives agricultural enterprises or cooperatives loan subsidies, purchase subsidies, grain subsidies and comprehensive agricultural subsidies. Since 2003, the main agricultural subsidies include direct grain subsidies, comprehensive agricultural subsidies, standardized pig farm (community) construction, agricultural insurance subsidies, minimum grain purchase policies, subsidies for returning farmland to forests and subsidies for grassland ecological protection.
2. Preferential policies
Cooperatives can enjoy preferential policies such as land transfer subsidies, tax reduction and exemption, and preferential use of water and electricity.
Preferential land transfer: Many areas in China subsidize the land transfer of cooperatives. For example, Xinchang County, Zhejiang Province gives a one-time reward per mu 150 yuan to business owners and migrant households who plant more than 20 mu of rice (30 mu of vegetables and 50 mu of others).
Tax preference: the tax-free agricultural products purchased by ordinary taxpayers from farmers' professional cooperatives can be deducted from the VAT input tax at the deduction rate of 13%. Farmers' professional cooperatives are exempt from value-added tax when selling agricultural products produced by their members; Agricultural films, seeds, seedlings, chemical fertilizers, pesticides and agricultural machinery sold by cooperatives to their members are exempt from VAT.
Hydropower concessions: the hydropower for large-scale pig raising and vegetable growing is the same as that for agriculture; Policy of electric power department on low-cost electricity consumption of grain drying machinery in agricultural production.
3. Special support
The state allocates special funds to support certain industries, and the support funds are strong and the coverage is relatively small, so it needs to be declared after the project notice. China has many special supports, such as:
(1) The discount interest project for agricultural comprehensive development loans requires that a single loan should be no less than 1 10,000 and no more than 60 million yuan.
(2) Agricultural comprehensive development industrialization management projects and land management projects, with matching funds of 800,000-1.6 million.
(3) biogas projects such as large-scale farms, breeding communities and centralized gas supply will be supported by 200,000-800,000 yuan.
(4) The production support project of "vegetable basket" products, with the support fund of about 654.38+0 million.
Legal basis:
People's Republic of China (PRC) social insurance law
Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law in case of old age, illness, industrial injury, unemployment and maternity.
Article 3 The social insurance system adheres to the principles of wide coverage, basic protection, multi-level and sustainability, and the level of social insurance should be compatible with the level of economic and social development.
Article 4 Employers and individuals in People's Republic of China (PRC) shall pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.