Encourage labor services in agricultural projects. Major project enterprises engaged in agricultural production mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training business, as well as poultry, livestock and aquatic animal breeding and disease prevention and control, shall be exempted from business tax.

Support the development of agricultural projects. The main project enterprises are engaged in planting vegetables, cereals, potatoes, oilseeds, beans, cotton, hemp, sugar, fruits and nuts, breeding new crop varieties and planting Chinese herbal medicines; Income from forest cultivation and planting, livestock and poultry raising, forest product collection, irrigation, primary processing of agricultural products, veterinary medicine, agricultural technology popularization, operation and maintenance of agricultural machinery, offshore fishing and other agricultural, forestry, animal husbandry and fishery service projects shall be exempted from enterprise income tax; Engaged in the cultivation of beverage crops and spice crops such as flowers and tea; Income from marine aquaculture and inland aquaculture projects shall be subject to enterprise income tax by half.

Land for supporting agricultural projects. The transfer of land use rights for agricultural production is exempt from business tax; Production land directly used for agriculture, forestry, animal husbandry and fishery shall be exempted from urban land use tax.

For more policy consultation, please pay attention to the relevant information of the National Enterprise Policy Network.