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农业服务免征增值税优惠的享受主体是哪些?

  • 2026-04-02 14:06:30
农业服务免征增值税优惠的享受主体是哪些?

2026年2月28日

各位财税同仁大家好，每天一个知识点，中翰众诚微课堂让我们共同进步！

问：农业服务免征增值税优惠的享受主体是哪些？

答：根据《中华人民共和国增值税法》规定：农业生产者销售的自产农产品、农业机耕、排灌、病虫害防治、植物保护、农牧保险以及相关技术培训业务，家禽牲畜、水生动物的配种和疾病防治免征增值税。

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  1. CONNECT:[ UseTime:0.000368s ] mysql:host=127.0.0.1;port=3306;dbname=h_mffb;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000474s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000233s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000282s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000470s ]
  6. SELECT * FROM `set` [ RunTime:0.000192s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000599s ]
  8. SELECT * FROM `article` WHERE `id` = 481669 LIMIT 1 [ RunTime:0.000449s ]
  9. UPDATE `article` SET `lasttime` = 1775726241 WHERE `id` = 481669 [ RunTime:0.003428s ]
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0.083640s