支持實(shí)施鄉(xiāng)村振興戰(zhàn)略稅收優(yōu)惠政策匯編

1、I支持實(shí)施鄉(xiāng)村振興戰(zhàn)略稅收優(yōu)惠政策匯編一、一、支持農(nóng)村基礎(chǔ)設(shè)施建設(shè)支持農(nóng)村基礎(chǔ)設(shè)施建設(shè)................................................1（一）基礎(chǔ)設(shè)施建設(shè)稅收優(yōu)惠...................................................11.國(guó)家重點(diǎn)扶持的公共基礎(chǔ)設(shè)施項(xiàng)目企業(yè)所得稅“三免三減半”...............12.污水集中處理、生活垃圾集中處理場(chǎng)

2、所達(dá)標(biāo)排放暫予免征環(huán)境保護(hù)稅...33.農(nóng)村電網(wǎng)維護(hù)費(fèi)免征增值稅...........................................................................4（二）農(nóng)田水利建設(shè)稅收優(yōu)惠...................................................54.縣級(jí)及縣級(jí)以下小型水力發(fā)電單位可適用簡(jiǎn)易辦法繳納增值稅...............55.

3、水利設(shè)施用地免征城鎮(zhèn)土地使用稅...............................................................66.農(nóng)田水利占用耕地不征收耕地占用稅...........................................................67.國(guó)家重大水利工程建設(shè)基金免征城市維護(hù)建設(shè)稅.......................................7

4、（三）農(nóng)民住宅建設(shè)稅收優(yōu)惠...................................................78.農(nóng)村居民占用耕地新建住宅減半征收耕地占用稅.......................................79.困難居民新建住宅減免耕地占用稅...............................................................810.農(nóng)村居民搬遷恢復(fù)

5、耕地減免耕地占用稅.....................................................911.農(nóng)民居住用房屋及土地不征收房產(chǎn)稅和城鎮(zhèn)土地使用稅.......................10（四）農(nóng)村飲水工程稅收優(yōu)惠.................................................1012.飲水工程新建項(xiàng)目投資經(jīng)營(yíng)所得企業(yè)所得稅“三免三減半”............

6、...1013.農(nóng)村飲水安全工程免征增值稅...................................................................1114.農(nóng)村飲水工程運(yùn)營(yíng)管理單位自用房產(chǎn)免征房產(chǎn)稅...................................1215.農(nóng)村飲水工程運(yùn)營(yíng)管理單位自用土地免征城鎮(zhèn)土地使用稅...................1316.建設(shè)飲水工程承受土地使用權(quán)免征契稅

7、...................................................1417.農(nóng)村飲水安全工程免征印花稅...................................................................14二、二、推動(dòng)涉農(nóng)產(chǎn)業(yè)發(fā)展推動(dòng)涉農(nóng)產(chǎn)業(yè)發(fā)展......................................................15（一）優(yōu)化土

8、地資源配置稅收優(yōu)惠.........................................1518.轉(zhuǎn)讓土地使用權(quán)給農(nóng)業(yè)生產(chǎn)者用于農(nóng)業(yè)生產(chǎn)免征增值稅.......................1519.承包地流轉(zhuǎn)給農(nóng)業(yè)生產(chǎn)者用于農(nóng)業(yè)生產(chǎn)免征增值稅...............................1620.直接用于農(nóng)、林、牧、漁業(yè)生產(chǎn)用地免征城鎮(zhèn)土地使用稅...................1721.用于農(nóng)、林、

9、牧、漁業(yè)生產(chǎn)用地免征契稅...............................................1822.農(nóng)村集體經(jīng)濟(jì)組織股份合作制改革免征契稅...........................................1823.農(nóng)村集體經(jīng)濟(jì)組織清產(chǎn)核資免征契稅.......................................................1924.收回集體資產(chǎn)簽訂產(chǎn)權(quán)轉(zhuǎn)移書

10、據(jù)免征印花稅...........................................2025.農(nóng)村土地、房屋確權(quán)登記不征收契稅.......................................................20（二）促進(jìn)農(nóng)業(yè)生產(chǎn)稅收優(yōu)惠.................................................21III61.以農(nóng)作物秸稈及殼皮等原料生產(chǎn)電力等產(chǎn)品實(shí)行減按

11、90%計(jì)入收入總額6162.沼氣綜合開發(fā)利用享受企業(yè)所得稅“三免三減半”...............................62三、三、激發(fā)農(nóng)村創(chuàng)業(yè)就業(yè)活力激發(fā)農(nóng)村創(chuàng)業(yè)就業(yè)活力..............................................64（一）小微企業(yè)稅收優(yōu)惠.........................................................6463.增值稅小規(guī)模

12、納稅人銷售額限額內(nèi)免征增值稅.......................................6464.小型微利企業(yè)減免企業(yè)所得稅...................................................................6565.重點(diǎn)行業(yè)小型微利企業(yè)固定資產(chǎn)加速折舊...............................................6766.企業(yè)免征政府性

13、基金...................................................................................69（二）重點(diǎn)群體創(chuàng)業(yè)就業(yè)稅收優(yōu)惠.........................................7067.重點(diǎn)群體創(chuàng)業(yè)稅收扣減..............................................................

14、.................7068.吸納重點(diǎn)群體就業(yè)稅收扣減.......................................................................7169.退役士兵創(chuàng)業(yè)稅收扣減...............................................................................7370.吸納退役士兵就業(yè)稅收扣減....

15、...................................................................7471.殘疾人創(chuàng)業(yè)免征增值稅...............................................................................7572.安置殘疾人就業(yè)的單位和個(gè)體戶增值稅即征即退.................................

16、..7673.特殊教育校辦企業(yè)安置殘疾人就業(yè)增值稅即征即退...............................7874.殘疾人就業(yè)減征個(gè)人所得稅.......................................................................8075.安置殘疾人就業(yè)的企業(yè)殘疾人工資加計(jì)扣除...........................................8176.

17、安置殘疾人就業(yè)的單位減免城鎮(zhèn)土地使用稅...........................................83四、四、推動(dòng)普惠金融發(fā)展推動(dòng)普惠金融發(fā)展......................................................84（一）銀行類金融機(jī)構(gòu)貸款稅收優(yōu)惠.....................................8477.金融機(jī)構(gòu)農(nóng)戶小額貸款利息收入免征增值稅...

18、........................................8578.金融機(jī)構(gòu)小型微型企業(yè)小額貸款利息收入免征增值稅...........................8679.金融機(jī)構(gòu)農(nóng)戶小額貸款利息收入企業(yè)所得稅減計(jì)收入...........................8980.金融企業(yè)涉農(nóng)和中小企業(yè)貸款損失準(zhǔn)備金稅前扣除...............................9081.金融企業(yè)涉農(nóng)和

19、中小企業(yè)貸款損失稅前扣除...........................................9282.農(nóng)村信用社等金融機(jī)構(gòu)提供金融服務(wù)可選擇適用簡(jiǎn)易計(jì)稅方法繳納增值稅.........................................................................................................................9583.中國(guó)

20、農(nóng)業(yè)銀行三農(nóng)金融事業(yè)部涉農(nóng)貸款利息收入可選擇適用簡(jiǎn)易計(jì)稅方法繳納增值稅......................................................................................................9684.中國(guó)郵政儲(chǔ)蓄銀行三農(nóng)金融事業(yè)部涉農(nóng)貸款利息收入可選擇適用簡(jiǎn)易計(jì)稅方法繳納增值稅.......................................

21、.......................................................9885.金融機(jī)構(gòu)與小型微型企業(yè)簽訂借款合同免征印花稅.............................100（二）小額貸款公司貸款稅收優(yōu)惠.......................................10186.小額貸款公司農(nóng)戶小額貸款利息收入免征增值稅.........................