How can the agricultural tax be exempted from those taxes?

Agricultural income obtained by taxpayers from reclaiming wasteland or expanding cultivated land by other means shall be exempted from agricultural tax from the year in which the income is obtained.

2. Immigration reclamation is tax-free.

The agricultural income obtained by immigrants from reclaiming wasteland shall be exempted from agricultural tax for 3 ~ 5 years from the year when the income is obtained.

3. Reclamation is tax-free.

Taxpayers' newly cultivated or reclaimed mulberry fields, tea gardens, orchards and other economic trees in mountainous areas shall be exempted from agricultural tax for 3-7 years from the year with income.

Reclaiming farmland is tax-free.

Agricultural income obtained by taxpayers in coastal areas from reclamation shall be exempted from agricultural tax 1 ~ 5 years.

5. Three Gorges immigrants are tax-free for reclamation.

Agricultural income obtained by rural immigrants and reclamation of wasteland in the Three Gorges reservoir area shall be exempted from agricultural tax for 3 to 5 years. The non-agricultural income obtained by the Three Gorges immigrants shall be reduced or exempted by the provinces, autonomous regions and municipalities directly under the Central Government for a certain period of time, but the longest period shall not exceed 3 years.

6. Increase production of water conservancy projects is tax-free.

Taxpayers who build water conservancy projects and soil and water conservation forest projects to increase output and cultivated land area shall be exempted from agricultural tax for 3-5 years.

7. Agricultural research is tax-free.

Agricultural income obtained by taxpayers from the land where agricultural research institutions and agricultural colleges conduct agricultural experiments shall be exempted from agricultural tax.

8. Improve seed reproduction reduction and exemption.

Agricultural system and institutions of crop seed demonstration breeding farm, seed breeding area accounted for more than 70% of the total area of farmland, fully exempt from agricultural tax; If the breeding area of improved varieties accounts for less than 70% of the total cultivated land of the farm, the cultivated land used for improved varieties breeding shall be exempted from agricultural tax.

9. Disaster relief.

If a taxpayer's crops suffer from natural disasters, the agricultural tax shall be reduced or exempted according to the degree of crop failure. Specific measures shall be formulated by the provincial people's government.

10. Relief of difficulties.

The following areas, with the approval of the provincial people's government, can reduce the agricultural tax:

(1) Old revolutionary base areas where farmers have difficulties in production and life;

(2) Ethnic minority areas with backward production and living difficulties;

(3) Poor mountainous areas with inconvenient transportation, backward production and difficulties for farmers.

1 1. Except for families of martyrs and disabled soldiers.

Family members of revolutionary martyrs, disabled revolutionary servicemen in rural areas and other taxpayers who have difficulty in paying taxes due to lack of labor or other reasons may, with the approval of the people's government at the county level, reduce or exempt the agricultural tax.

12。 The house is tax-free.

Agricultural income obtained by taxpayers in the open space next to houses where crops are planted sporadically shall be exempted from agricultural tax.

13. Airport, railway and army are exempt from tax. The income from planting crops in airports and railway open spaces by the army, military stables, military airports, civil airports and railway bureaus shall be exempted from agricultural tax.

14. Military enterprises are handed over to local governments for tax exemption.

From 200 1, 1, 1, farms and military stables in military security enterprises transferred to local areas shall be exempted from agricultural tax before being transferred to local areas, and shall continue to be exempted from agricultural tax within 3 to 5 years after being transferred to local areas. The specific tax exemption period shall be determined by the provincial government.