Caishui [2008]No. 149
All provinces, autonomous regions, municipalities directly under the central government, the finance departments (bureaus), the State Taxation Bureau, the local taxation bureau, and the Finance Bureau of Xinjiang Production and Construction Corps:
According to the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations, in order to implement the preferential enterprise income tax policies for agriculture, forestry, animal husbandry and fishery projects, the scope of primary processing of agricultural products enjoying preferential enterprise income tax policies (for Trial Implementation) is hereby printed and distributed to you, and will be implemented as of June 65438+1 October1day, 2008.
The local financial and tax authorities should promptly feed back to the financial and tax authorities in the State Council the new situations and new problems found in the implementation of the scope of preferential corporate income tax policies for primary processing of agricultural products (for Trial Implementation), and the financial and tax authorities in the State Council will adjust and revise the scope of preferential corporate income tax policies for primary processing of agricultural products (for Trial Implementation) according to the needs of economic and social development.
Attachment: the scope of primary processing of agricultural products enjoying preferential corporate income tax policies (for trial implementation) (2008 edition). Extension of portable document format file (abbreviation of portable document format)
People's Republic of China (PRC) Ministry of Finance State Taxation Administration of The People's Republic of China
Press release issued on October 20th, 20081/KLOC-0.
Attachment:
Scope of primary processing of agricultural products enjoying preferential corporate income tax policies (for Trial Implementation)
(2008 edition)
First, planting.
(A) the initial processing of grain
1. Primary wheat processing. Wheat flour and various special flour are simply processed through cleaning, blending, grinding, sieving, grading and packaging.
2. Primary processing of rice. Finished grain and its primary products, including rice and steamed rice, are made by simple processing such as cleaning, hulling, grinding (or not), drying, grading and packaging.
3. Primary processing of corn. Corn flour, corn residue, corn flakes, etc. It is simply processed by cleaning, soaking, crushing, separating, dehydrating, drying, grading, packaging and the like of corn seeds; Fresh corn (quick-frozen sticky corn, sweet corn, colored corn and corn kernels) is made by simple processing such as screening, peeling, cleaning, quick-freezing, grading and packaging.
4. Primary processing of potato. Primary potato products are made by simple processing, such as washing, peeling, grinding, cutting, drying, freezing, grading and packaging. Specifically, it includes: potato flour, potato chips and French fries.
5. Primary processing of edible beans. Soybean powder, soybean sprouts and mung bean sprouts are made from edible beans such as soybeans, mung beans and adzuki beans through cleaning, soaking, drying, grading and packaging.
6. Primary processing of other cereals. Oatmeal rice, oat flour, oat bran, oatmeal, buckwheat rice, buckwheat flour, millet flour, sorghum rice and sorghum flour are washed, removed impurities, shelled, dried, ground, rolled, cooled and packaged.
(2) Primary processing of forest products
Logs, bamboo and sawn timber are simply processed by pruning, pruning, peeling, defoliation and sawing fallen trees and bamboos (including standing trees and bamboos).
(3) Primary processing of horticultural plants
1. Primary processing of vegetables
(1) Fresh vegetables are processed by simple processes such as cleaning, selecting, cutting, precooling, grading and packaging. , and made into clean vegetables and cut vegetables.
(2) Using cold storage facilities, fresh vegetables are stored at low temperature to prepare quick-frozen vegetables that are supplied out of season, such as quick-frozen solanaceous fruits, leaves, beans, melons, scallions and garlic, sweet peppers and garlic moss.
(3) Simply drying the roots, stems, leaves, flowers, fruits, seeds and edible fungi of plants to make primary dried vegetables, such as day lily, magnolia slices, dried radish, winter vegetables, dried plums, auricularia, mushrooms and oyster mushrooms.
* all kinds of canned vegetables made of vegetables (canned food refers to all kinds of foods sealed in metal cans and glass bottles with exhaust. The same below) and ground horticultural plants (such as pepper and pepper powder). ) does not belong to the scope of initial processing.
2. Primary processing of fruits. Fresh fruits (including all kinds of Shan Ye fruits) are washed, shelled, cut into pieces (slices), classified, stored and fresh-preserved, quick-frozen, dried, graded and packaged, and then made into various fruits, dried fruits, fruit juice, nuts and nuts.
3. Primary processing of flowers and ornamental plants. All kinds of dried flowers are simply processed by fresh-keeping, storage, drying, grading and packaging for ornamental and greening purposes.
(4) Primary processing of oil
Through simple processing of rapeseed, peanut, soybean, sunflower seed, castor seed, sesame seed, flax seed, tea seed, tung oil seed, cottonseed, safflower seed and rice bran, etc. By-products such as crude vegetable oil and cake meal are obtained. Specifically, it includes rapeseed oil, peanut oil, soybean oil, sunflower oil, castor oil, sesame oil, linseed oil, tea seed oil, tung oil, cottonseed oil, safflower oil, rice bran oil, oil cake, bean cake and cottonseed cake.
* Refined vegetable oil does not belong to the scope of primary processing.
(5) Primary processing in sugar mills
By cleaning, cutting and squeezing various sugar plants, such as sugarcane, beet, stevia, etc. The main raw materials for sugar production.
(6) Primary processing of tea
Fresh leaves and buds picked from tea trees are processed by simple processes such as deactivation (withering, shaking), rolling, fermentation, drying, grading and packaging to make first-class crude tea.
* refined tea, edge-selling tea, pressed tea and tea and tea drinks mixed with various drugs are not
Belonging to the primary processing range.
(7) Primary processing of medicinal plants
Through the simple processing of roots, stems, skins, leaves, flowers, fruits and seeds of various medicinal plants, such as selecting, sorting, bundling, cleaning, drying in the sun, chopping, cooking, frying and so on. , made into slices, silk, blocks, segments and other Chinese herbal medicines.
* All kinds of Chinese patent medicines processed are not within the scope of initial processing.
(8) Primary processing of fiber plants
1. Primary cotton processing. Lint, short hair and cottonseed are made by simple processing such as ginning and peeling.
2. Primary processing of cannabis. Dry (washed) hemp, yarn sliver, silk and rope are degummed and spun from various hemp crops (hemp, jute, kenaf, ramie, abutted flax, apocynum venetum, banana, sisal, etc.). ).
3. Primary processing of cocoon. Silkworm, pupa, raw silk and silk cotton are simply processed by drying, pupating, reeling, boiling, peeling and drawing.
(9) Primary processing of tropical and subtropical crops
Industrial primary raw materials are made by simple processing such as impurity removal, dehydration, drying, grading and packaging of tropical and subtropical crops. Specifically, it includes: natural rubber raw rubber and natural concentrated latex, raw coffee beans, pepper seeds, cinnamon oil, eucalyptus oil, citronella oil, cassava starch, dried potato chips and nuts.
Second, animal husbandry.
(1) Primary processing of livestock and poultry
1. Primary meat processing. Through the simple processing of livestock and poultry (including all kinds of livestock, poultry, artificially domesticated wild animals and other economic animals), such as slaughter, decapitation, hoofing, peeling, evisceration, cutting or slicing, cold storage or freezing, grading and packaging. , cut meat, fresh meat, frozen meat, minced meat, sliced meat, diced meat, etc.
2. Primary processing of eggs. Through simple processing such as cleaning, drying, grading, packaging and refrigeration, fresh eggs and frozen eggs in various grading packages are made.
3. Primary processing of milk. Pasteurized milk and ultra-high temperature sterilized milk are made from fresh milk through purification, homogenization, sterilization or filling.
4. Primary leather processing. Raw hides are made by simple processing such as peeling, soaking, scraping, drying or smoking.
5. Primary processing of wool. Washed wool, washed wool or down is made by simple treatments such as sorting, removing impurities and washing the hair, down or down of livestock and poultry.
6. Initial processing of bee products. Honey, beeswax, propolis and bee pollen are made by simple processing such as impurity removal, filtration, concentration, melting, grinding and freezing.
* Canned meat, cooked meat products, canned eggs, all kinds of yogurt, cheese, cream, royal jelly powder, all kinds of bee products oral liquid and capsules do not belong to the scope of initial processing.
(2) Primary processing of feed
1. Primary processing of plant feed. Through grinding, crushing, squeezing, drying, brewing, fermentation and other simple processing. , bran, cake and leaf powder.
2. Primary processing of animal feed. Fish meal, shrimp meal, bone meal, meat meal, blood meal, feather meal and whey powder are made by simple processing such as crushing, drying and grinding.
3. Primary processing of additives. Through simple processing such as crushing, fermentation and drying, mineral powder and feed yeast are made.
(3) Primary processing of grass
Hay, bales, grass powder, grass blocks or cakes, grass granules, grass seeds, turf and grass powder (lumps and granules) are made by simple processing, such as harvesting, bundling, crushing, briquetting, granulating, sorting, silage, ammoniation and micronization.
Three. fishing ground
(1) Primary processing of aquatic animals
Whole aquatic animals (fish, shrimp, crab, turtle, shellfish, echinoderms, mollusks, coelenterates, amphibians, marine mammals, etc.). ) Head removal, scale removal (peeling and shelling), viscera removal, bone removal (deboning), crushing or cutting into pieces, slicing, refrigeration, freezing, refrigeration and packaging.
* Cooked aquatic products and canned aquatic products as well as seasoned and baked aquatic products are not included in the scope of primary processing.
(2) Primary processing of aquatic plants
Aquatic plants (kelp, Undaria pinnatifida, laver, Gracilaria lemaneiformis, Eucheuma, hedgehog, Enteromorpha, Sargassum fusiforme, aquatic plants, etc. ) is a whole or a simple processing, packaging and other preliminary products such as root removal, edge removal, tip removal, cutting, blanching, freezing and refrigeration, as well as a whole or root removal, edge removal, tip removal, cutting and processing.
* Canned (including soft cans) products do not belong to the scope of initial processing.
As can be seen from the above, peanut processing is not primary processing.