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农业生产排放应税污染物的暂予免征环境保护税

  • 2026-06-24 05:13:34
农业生产排放应税污染物的暂予免征环境保护税

推动乡村特色产业发展

 促进农业生产税收优惠

农业生产排放应税污染物的暂予

免征环境保护税

享受主体

从事农业生产的单位和个人

优惠内容

农业生产（不包括规模化养殖）排放应税污染物的暂予免征环境保护税。

享受条件

从事农业生产排放应税污染物，不包括规模化养殖。

政策依据

《中华人民共和国环境保护税法》（中华人民共和国主席令第61号）第十二条第一项

来源 | 河北税务

责任编辑 | 王威 张那 刘天妮

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  1. CONNECT:[ UseTime:0.000501s ] mysql:host=127.0.0.1;port=3306;dbname=h_mffb;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000821s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000313s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000250s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000719s ]
  6. SELECT * FROM `set` [ RunTime:0.000257s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000788s ]
  8. SELECT * FROM `article` WHERE `id` = 542313 LIMIT 1 [ RunTime:0.000577s ]
  9. UPDATE `article` SET `lasttime` = 1782383464 WHERE `id` = 542313 [ RunTime:0.002418s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 64 LIMIT 1 [ RunTime:0.000266s ]
  11. SELECT * FROM `article` WHERE `id` < 542313 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000529s ]
  12. SELECT * FROM `article` WHERE `id` > 542313 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000455s ]
  13. SELECT * FROM `article` WHERE `id` < 542313 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.000997s ]
  14. SELECT * FROM `article` WHERE `id` < 542313 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.001105s ]
  15. SELECT * FROM `article` WHERE `id` < 542313 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.002681s ]
0.079064s