Legal analysis: the agricultural, forestry, animal husbandry and fishery products purchased from 2011enterprises are replanted and cultivated in their own or rented sites. After a certain growth cycle, their biological forms have changed, and their products have not increased significantly because of the processing of agricultural products in this link. The income from pig breeding acquired by cooperatives can be exempted from enterprise income tax according to "livestock and poultry breeding". If it is difficult for the competent tax authorities to determine whether the agricultural products planted and bred by taxpayers meet the preferential policies and conditions, taxpayers shall provide confirmation opinions from the competent departments of agriculture, forestry, animal husbandry and fishery of the government at or above the county level before approval.

Legal Basis: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Preferential Enterprise Income Tax for Agriculture, Forestry, Animal Husbandry and Fishery Projects Article 27 The income of enterprises engaged in agriculture, forestry, animal husbandry and fishery projects may be exempted or reduced: (1) The income of enterprises engaged in the following projects shall be exempted from enterprise income tax: 65,438+0. Vegetables, cereals, potatoes, oilseeds, beans and cotton. 4. Cultivation and planting of trees; 5. Raising livestock and poultry; 6. Collecting forest products; 7. Agricultural, forestry, animal husbandry and fishery services such as irrigation, primary processing of agricultural products, veterinary medicine, agricultural technology popularization, operation and maintenance of agricultural machinery; 8. Marine fishing.