农业企业税收优惠政策

2025-02-25 05:35:36
推荐回答(1个)
回答1:

法律分析
延续落实脱贫攻坚相关税收优惠政策、精准施策推进农业产业发展、支持实施乡村建设行动、落实创业就业税收政策促进农民创业就业、保障农民社会保险参保缴费权益、加强减税降费政策落实营造良好税务环境等八个方面,着力巩固拓展脱贫攻坚成果同乡村振兴有效衔接。落实好优化农村土地资源配置、促进农林牧渔业发展和农产品流通等方面的税收优惠政策落地落细,推动富民兴村特色产业健康发展,保障优质农产品有效供给。同时以支持现代农业产业园建设为重点,抓好相关税费政策措施落实,鼓励新技术应用于农业领域,落实好研发费加计扣除、高新技术企业等税收优惠政策,服务现代种业和数字农业。此外,《通知》还强调,要强化绿色兴农,落实好资源综合利用增值税即征即退、企业所得税减计收入以及污染防治企业所得税优惠等政策,助力发展生态农业,推进构建乡村绿色产业链。绿水青山就是金山银山,随着农业生产资料的增值税税率连续下调,农机、农资等生产经营成本逐渐降低,也为进一步推动乡村绿色产业迈向产业化经营提供了强有力的税收支持。全面落实各项利企惠农税费优惠政策,税惠政策支持乡村公共基础设施建设,盘活旅游资源。要深入落实增值税、企业所得税等税收优惠政策,大力支持农村道路、农田水利工程、农村饮水安全工程、农村电网和通信网络建设等乡村公共基础设施建设。同时,落实好促进教育、医疗、文化体育发展的税收优惠政策,支持加快提升乡村基本公共服务水平。良好的税收营商环境给予乡村企业充足的发展信心。茂名市逸和生态旅游度假区自开业运营以来,一直享受直接用于农、林、牧、渔业的生产用地免征城镇土地使用税优惠政策及小微企业普惠性税收减免。进一步盘活乡村旅游资源,带动农民增收致富。落实创业就业税收政策,推动重点群体投身乡村振兴。近年来,返乡投身农林牧渔行业创业,成为青年就业的一大选择,健全重点群体创业就业税收政策落实工作机制,通过多种形式加大政策宣传辅导力度,支持高校毕业生、退役军人、登记失业人员等重点群体投身乡村振兴,返乡创业就业,带动农村富余劳动力就近就业,增收致富。同时,税务部门将积极扶持新就业形态发展,优化对灵活就业人员的税务管理和服务,鼓励农民多渠道灵活就业,加强与人力资源社会保障、退役军人事务、乡村振兴、教育等部门协作,联合开展送政策指引进乡村、校园、军营等政策宣导行动,持续推进创业就业税收政策落实落细。也明确提出,要切实落实放开在就业地参加社保的户籍限制,支持广东省灵活就业的农民在就业地参加企业职工基本养老保险。适应新业态经济发展要求,鼓励单位为八类特定人员单项参加工伤保险,积极参与平台灵活就业人员职业伤害保障试点,保障务工农民的工伤保险权益。优化城乡居民基本养老保险、医疗保险缴费服务,为农民参加城乡居民养老保险、医疗保险提供更便利更多样的缴费渠道。将主动收集各涉农市场主体涉税费政策诉求并及时有效回应,确保税费优惠落实到位,政策红利释放充分,进一步巩固拓展脱贫攻坚成果同乡村振兴有效衔接。
法律依据
《中华人民共和国税收征收管理法》
第一条 为了加强税收征收管理,规范税收征收和缴纳行为,保障国家税收收入,保护纳税人的合法权益,促进经济和社会发展,制定本法。
第二条 凡依法由税务机关征收的各种税收的征收管理,均适用本法。
第三条 税收的开征、停征以及减税、免税、退税、补税,依照法律的规定执行;法律授权国务院规定的,依照国务院制定的行政法规的规定执行。任何机关、单位和个人不得违反法律、行政法规的规定,擅自作出税收开征、停征以及减税、免税、退税、补税和其他同税收法律、行政法规相抵触的决定。 

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