The administration of collection of agricultural tax, animal husbandry tax, cultivated land usage tax and deed tax shall be implemented with reference to the relevant provisions of this Law.

农业税、牧业税、耕地占用税、契税的征收管理，参照本法有关规定执行。

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Article 27 of the EIT Law provides that the income derived from projects of agriculture, forestry, animal husbandry and fishery industries are qualified for tax exemption or reduction.

企业所得税法第二十七条规定，企业从事农、林、牧、渔业项目的所得可以免征、减征企业所得税。

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