1, farmers engaged in planting, breeding, feeding and fishing industry income, have paid agricultural tax, animal husbandry tax, no longer pay personal income tax;

2, cancel the agricultural specialty tax, reduce or exempt agricultural tax or animal husbandry tax, and still do not pay personal income tax;

3, cancel the agricultural specialty tax, agricultural tax or animal husbandry tax relief, still not pay personal income tax;

4 farmers selling agricultural products, the monthly sales of less than 5000 yuan or each sales of less than 200 yuan, do not pay VAT;

5. Mobile rural vendors without fixed production and business premises do not need to apply for tax registration.

Second, analyze the details

It is necessary to strictly implement the policy of not levying personal income tax on the income obtained by farmers entering various markets to sell their own agricultural products. Where the tax authorities have no evidence to prove that the sellers are not farmers or selling "self-produced agricultural products", they should implement the policy of selling self-produced agricultural products according to farmers. According to the regulations, the threshold for individual industrial and commercial households and individuals to sell agricultural products should be quickly adjusted. If the sales volume does not reach the threshold, the value-added tax shall be exempted, and no flexible policy shall be adopted for any reason. After receiving the report, the tax authorities should carefully check, resolutely correct those who do not implement the policy and change it at will, and deal with the responsible persons seriously.

3. What are the agriculture-related enterprises?

Agriculture-related enterprises refer to enterprises engaged in production, processing, sales, research and development, service and other activities of agricultural products, as well as production, sales, research and development and service activities of agricultural means of production. Agriculture-related enterprises usually include four categories: first, agricultural enterprises that provide production materials and services for agricultural products production; Second, agricultural production enterprises; Third, agricultural products processing enterprises; Fourth, agricultural products circulation enterprises.