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各省、市、自治区税务局(西藏不发): 根据农牧渔业部反映,农村实行生产责任制以后,为了有效地治理农业病虫害,促进生产发展,各地近年来陆续试办了植保公司。对这些植保公司的征税问题,暂行规定如下: 一、凡属于植保技术培训、病虫测报、维修药械、指导社员的病虫防治技术,以及承包代治部分农田的病虫防治,所取得的收入免征工商税。
Inland Revenue Department of all provinces, municipalities and autonomous regions (Tibet does not send): According to the report from Ministry of Agriculture, Animal Husbandry and Fishery, after implementing the system of production responsibility in rural areas, in order to effectively control agricultural pests and diseases and promote the development of production, various local Pilot Plants have been piloted in recent years. The provisional provisions of the taxpayers for these plant protection companies are as follows: 1. All the pest control technologies that are part of the plant protection technical training, pest forecasting, maintenance of medical devices and guidance of members, as well as contracting and reprovisioning the control of pests and diseases of some farmland, Income exempt from industrial and commercial tax.