论文部分内容阅读
2010年7月9日国家税务总局公告2010年第2号现就有关“公司+农户”模式企业所得税优惠问题公告如下:目前,一些企业采取“公司+农户”经营模式从事牲畜、家禽的饲养,即公司与农户签订委托养殖合同,向农户提供畜禽苗、饲料、兽药及疫苗等(所有权〈产权〉仍属于公司),农户将畜禽养大成为成品后交付公司回收。
July 9, 2010 Notice of the State Administration of Taxation No. 2 of 2010 On the issue of preferential corporate income tax on the mode of “company + farmer ”, the following is a brief introduction: At present, some enterprises adopt “business model of” company + farmer "to engage in livestock, Poultry farming, that is, companies and farmers signed a contract commissioned farming, farmers provide livestock and poultry, feed, veterinary drugs and vaccines (ownership of still belong to the company), farmers raise large livestock into finished products delivered to the company for recycling.