What are the main provisions on tax reduction and exemption for agricultural tax?

A: The provisions on agricultural tax reduction and exemption include preferential treatment, policy relief, social relief and disaster relief. Mainly includes:

(1) Preferential treatment:

(1) The agricultural income obtained by taxpayers from reclaiming wasteland according to law or expanding cultivated land by other means may be exempted from agricultural tax 1 to 3 years from the income year.

(2) The agricultural income obtained by immigrants from reclaiming wasteland may be exempted from agricultural tax for 3 to 5 years from the year when the income is obtained.

(3) Taxpayers' newly reclaimed or reclaimed mulberry fields, tea gardens, orchards and other economic trees in mountainous areas may be exempted from agricultural tax for three to seven years from the year when they earn income.

(4) Taxpayers' agricultural income obtained from the land where agricultural research institutions and agricultural colleges conduct agricultural experiments and the gaps where crops are planted sporadically may be exempted from agricultural tax.

(5) Taxpayers who have increased the output per unit area due to the construction of water and soil projects and soil and water conservation projects, and have benefited for less than three years, shall still be taxed with reference to the output in the normal years before the benefit, and the increased output shall be exempted from tax.

(2) Disaster relief: If the taxpayer's crops fail due to natural disasters such as water, drought, wind and hail, the agricultural tax may be reduced or exempted as appropriate.

(3) Social relief: Family members of revolutionary martyrs, disabled revolutionary servicemen in rural areas and other taxpayers who have real difficulties in paying agricultural taxes due to lack of labor or other reasons may be granted tax reduction or exemption with the approval of the local people's government at the county level.

(4) Policy relief: With the approval of the provincial people's government, agricultural taxes can be reduced or exempted in old revolutionary base areas, ethnic minority areas with backward production and living difficulties, and poor mountainous areas with inconvenient transportation, backward production and living difficulties for farmers.

Major disasters occur, or the State Council decides to take tax reduction or exemption measures, and the amount of tax reduction or exemption for agricultural tax shall be approved by the State Council or the Ministry of Finance; The amount of other agricultural tax relief shall be approved by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government without reducing the agricultural tax collection tasks assigned by the Ministry of Finance.