Now about "company +" Peasant household "Model enterprise income tax preferential issues are as follows:

At present, some enterprises adopt the mode of "company + peasant household" to engage in livestock and poultry raising, that is, the company signs a contract with the farmers, and provides livestock and poultry seedlings, feed, veterinary drugs and vaccines to the farmers. In view of the "company + peasant household" business model, although it does not directly engage in livestock breeding, it is entrusted to farmers to raise and undertake business responsibilities such as market, management, procurement, sales, and the vast majority of management risks. Peasant household It is outsourcing relationship. To this end, such enterprises with "company + peasant household" mode of operation in the production of agriculture, forestry, animal husbandry and fishery projects can enjoy preferential policies for enterprise income tax reduction in accordance with the relevant provisions of the eighty-sixth regulations of the People's Republic of China enterprise income tax law.

This notice shall come into force on January 1, 2011.

Country Taxation General Administration

July 9th, two