| Guidelines on the Preferential Tax Policies Supporting Poverty Alleviation | | 支持脱贫攻坚税收优惠政策指引 |
| (August 2019 of the State Taxation Administration) | | （国家税务总局 2019年8月） |
| For the purpose of assisting the battle against poverty in an all-round, the taxation system has implemented 110 preferential policies to advance poverty alleviation in six aspects, namely, supporting the infrastructure construction in poverty-stricken areas, promoting the development of agriculture-related industries, stimulating the vitality of business startup and employment in poverty-stricken areas, boosting the development of inclusive finance, promoting the rapid development of old revolutionary bases, ethnic minority areas, border areas, and poor areas, and encouraging social forces to make more donations for poverty alleviation. | | 为助力全面打赢脱贫攻坚战，税收从支持贫困地区基础设施建设、推动涉农产业发展、激发贫困地区创业就业活力、推动普惠金融发展、促进“老少边穷”地区加快发展、鼓励社会力量加大扶贫捐赠六个方面，实施了110项推动脱贫攻坚的优惠政策。 |
| I. Supporting the infrastructure construction in poverty-stricken areas | | 一、支持贫困地区基础设施建设 |
| For the purposes of breaking the bottleneck in infrastructure construction that restricts the development of poverty-stricken areas, the taxation system has actively supported the construction and operation of people's livelihood projects such as transportation and water conservancy projects, promoted the improvement of the construction of productive, living, ecological and environmental infrastructures, and optimized the economic and social development environment in poverty-stricken areas, specifically including the following: | | 为破除制约贫困地区发展的基础设施建设瓶颈，税收积极支持交通、水利等民生工程建设和运营，促进完善生产性、生活性、生态环境基础设施建设，优化贫困地区经济社会发展环境。具体包括： |
| (I) Tax preferences for infrastructure construction | | （一）基础设施建设税收优惠 |
| 1. “Three-year exemption and three-year half payment” of enterprise income tax on public infrastructure projects under the key support of the state | | 1.国家重点扶持的公共基础设施项目企业所得税“三免三减半” |
| 2. Exemption of value-added tax (“VAT”) on rural power grid maintenance fees | | 2.农村电网维护费免征增值税 |
| (II) Tax preferences for farmland irrigation and water conservancy construction | | （二）农田水利建设税收优惠 |
| 3. Allowing the payment of VAT through the simple tax computation method by small hydropower entities at or below the county level | | 3.县级及县级以下小型水力发电单位可选择适用简易计税办法缴纳增值税 |
| 4. Exemption of urban land use tax on land for water conservancy facilities | | 4.水利设施用地免征城镇土地使用税 |
| 5. Exemption of farmland occupation tax on farmland occupied by farmland irrigation and water conservancy projects | | 5.农田水利占用耕地不征收耕地占用税 |
| 6. Exemption of urban maintenance and construction tax on the funds for the construction of national major water conservancy projects | | 6.国家重大水利工程建设基金免征城市维护建设税 |
| (III) Tax preferences for the construction of farmers' residential buildings | | （三）农民住宅建设税收优惠 |
| 7. Reduction by half of farmland occupation tax on the occupation of farmland by a house newly built by a rural resident. | | 7.农村居民占用耕地新建住宅减半征收耕地占用税 |
| 8. Reduction and exemption of farmland occupation tax on houses newly built by the residents with financial difficulties | | 8.困难居民新建住宅减免耕地占用税 |
| 9. Reduction and exemption of farmland occupation tax on rural residents' relocation | | 9.农村居民搬迁减免耕地占用税 |
| (IV) Tax preferences for rural drinking water projects | | （四）农村饮水工程税收优惠 |
| 10. “Three-year exemption and three-year half payment” of enterprise income tax on income derived from investment and operation of a new drinking water project | | 10.饮水工程新建项目投资经营所得企业所得税“三免三减半” |
| 11. Exemption of VAT on rural drinking water safety projects | | 11.农村饮水安全工程免征增值税 |
| 12. Exemption of house property tax on house properties used for rural drinking water project operation and management entities themselves | | 12.农村饮水工程运营管理单位自用房产免征房产税 |
| 13. Exemption of urban land use tax on the land used for rural drinking water project operation and management entities themselves | | 13.农村饮水工程运营管理单位自用土地免征城镇土地使用税 |
| 14. Exemption of deed tax on the land use right obtained for the construction of a rural drinking water project | | 14.建设饮水工程承受土地使用权免征契税 |
| 15. Exemption of stamp duty on rural drinking water safety projects | | 15.农村饮水安全工程免征印花税 |
| II. Promoting the development of agriculture-related industries | | 二、推动涉农产业发展 |
| Industrial development is the foundation of poverty alleviation. Supporting poverty-stricken areas in developing agriculture-related industries based on their resource endowment is an important part for achieving poverty alleviation. The current tax policies have implemented a series of preferential policies in optimizing land resource allocation, promoting agricultural production, encouraging the development of new business entities, promoting the circulation of agricultural products, and supporting the comprehensive utilization of agricultural resources, etc., and helped poverty-stricken areas enhance the “hemopoiesis” function, specifically including the following: | | 产业发展是脱贫的根本，支持贫困地区立足资源禀赋发展涉农产业，是实现脱贫的重要一环。现行税收政策在优化土地资源配置、促进农业生产、鼓励新型经营主体发展、促进农产品流通、支持农业资源综合利用等方面实施了一系列优惠政策，助力贫困地区增强“造血”功能。具体包括： |
| (I) Tax preferences optimizing land resource allocation | | （一）优化土地资源配置税收优惠 |
| 16. Exemption of VAT on the transfer of land use rights to agricultural producers for agricultural production | | 16.转让土地使用权给农业生产者用于农业生产免征增值税 |
| 17. Exemption of VAT on the circulation of contracted land to agricultural producers for agricultural production | | 17.承包地流转给农业生产者用于农业生产免征增值税 |
| 18. Exemption of urban land use tax on the land directly used for agriculture, forestry, animal husbandry and fishing production | | 18.直接用于农、林、牧、渔业生产用地免征城镇土地使用税 |
| 19. Exemption of deed tax on the joint-stock cooperative system reform for rural collective economic organizations | | 19.农村集体经济组织股份合作制改革免征契税 |
| 20. Exemption of deed tax on the asset and capital verification of rural collective economic organizations | | 20.农村集体经济组织清产核资免征契税 |
| 21. Exemption of stamp duty on property transfer documents for the recovery of collective assets | | 21.收回集体资产签订产权转移书据免征印花税 |
| 22. Exemption of deed tax on determination and registration of rights related to rural land and housing | | 22.农村土地、房屋确权登记不征收契税 |
| (II) Tax preferences promoting agricultural production | | （二）促进农业生产税收优惠 |
| 23. Exemption of VAT on self-produced agricultural products sold by agricultural producers | | 23.农业生产者销售的自产农产品免征增值税 |
| 24. Exemption of import VAT on the provenance of imported seeds | | 24.进口种子种源免征进口环节增值税 |
| 25. Exemption of VAT on imported corn bran, rice bran and other feeds | | 25.进口玉米糠、稻米糠等饲料免征增值税 |
| 26. Exemption of VAT on single bulk feeds, among others, in the process of domestic circulation | | 26.单一大宗饲料等在国内流通环节免征增值税 |
| 27. Exemption of VAT on the production and sales of organic fertilizers | | 27.生产销售有机肥免征增值税 |
| 28. Exemption of VAT on drip irrigation products | | 28.滴灌产品免征增值税 |
| 29. Exemption of VAT on the production and sale of agricultural films | | 29.生产销售农膜免征增值税 |
| 30. Exemption of VAT on the wholesale and retail of seeds, seedlings, pesticides, agricultural machinery | | 30.批发零售种子、种苗、农药、农机免征增值税 |
| 31. Allowing the credit against input tax on the purchase self-produced tax-free agricultural products sold by agricultural producers | | 31.纳税人购进农业生产者销售自产的免税农业产品可以抵扣进项税额 |
| 32. Deduction of input VAT on agricultural products on a deemed basis | | 32.农产品增值税进项税额核定扣除 |
| 33. Reduction and exemption of enterprise income tax for engaging in agriculture, forestry, husbandry and fishery projects | | 33.从事农、林、牧、渔业项目减免企业所得税 |
| 34. Temporarily exempting individuals engaging in “four industries (farming industry, aquaculture, breeding industry and fishery industry) from individual income tax | | 34.从事“四业”的个人暂不征收个人所得税 |
| 35. Exemption of VAT on agricultural services | | 35.农业服务免征增值税 |
| 36. Exemption of vehicle acquisition tax on agricultural tricycles | | 36.农用三轮车免征车辆购置税 |
| 37. Exemption of vehicle and vessel tax on fishing vessels for fishing and aquaculture | | 37.捕捞、养殖渔船免征车船税 |
| 38. Reduction and exemption on a regular basis of vehicle and vessel tax on three-wheeled vehicles owned and used by rural residents | | 38.农村居民拥有使用的三轮汽车等定期减免车船税 |
| (III) Tax preferences supporting the development of new-type agricultural business entities | | （三）支持新型农业经营主体发展税收优惠 |
| 39. Exemption of VAT on sales of livestock and poultry in the business model of “company + farm households” | | 39.“公司＋农户”经营模式销售畜禽免征增值税 |
| 40. Reduction and exemption of enterprise income tax on the agriculture, forestry, husbandry and fishery production conducted in the business model of “company + farm households” | | 40.“公司＋农户”经营模式从事农、林、牧、渔业生产减免企业所得税 |
| 41. Exemption of VAT on sales of agricultural products by farmers' professional cooperatives | | 41.农民专业合作社销售农产品免征增值税 |
| 42. Exemption of VAT on sales of certain agricultural materials by farmers' professional cooperatives to their members | | 42.农民专业合作社向本社成员销售部分农用物资免征增值税 |
| 43. Allowing the credit of input tax on the purchase of tax-free agricultural products sold by farmers' professional cooperatives | | 43.购进农民专业合作社销售的免税农产品可以抵扣进项税额 |
44. Exemption of stamp duty on the agriculture-related purchase and sale contracts signed between agricultural professional cooperative and their members
．．．．．． | | 44.农民专业合作社与本社成员签订的涉农购销合同免征印花税
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