批发零售种子免税吗-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	批发零售种子免税吗
释义	法律分析: 批发和零售种子、农药是免征增值税的。根据相关法律规定，从事农、林、牧、渔业项目的所得；从事国家重点扶持的公共基础设施项目投资经营的所得等，可以免征、减征企业所得税。《中华人民共和国企业所得税法》第二十七条企业的下列所得，可以免征、减征企业所得税：（一）从事农、林、牧、渔业项目的所得；（二）从事国家重点扶持的公共基础设施项目投资经营的所得；（三）从事符合条件的环境保护、节能节水项目的所得；（四）符合条件的技术转让所得；（五）本法第三条第三款规定的所得。
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