支持脱贫攻坚税收优惠政策（一）
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脱贫攻坚
税收优惠来助力
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基础设施建设税收优惠
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1.国家重点扶持的公共基础设施项目企业所得税“三免三减半”
2.农村电网维护费免征增值税
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农田水利建设税收优惠
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1.县级及县级以下小型水力发电单位可选择按照简易办法计算缴纳增值税
2.水利设施用地免征城镇土地使用税
3.农田水利占用耕地不征收耕地占用税
4.国家重大水利工程建设基金免征城市维护建设税
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农民住宅建设税收优惠
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1.农村居民占用耕地新建自用住宅减半征收耕地占用税
2.农村烈属等优抚对象及低保农民新建自用住宅免征耕地占用税
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农村饮水工程税收优惠
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1.农村饮水安全工程新建项目投资经营所得企业所得税“三免三减半”
2.农村饮水安全工程运营管理单位向农村居民提供生活用水取得的自来水销售收入，免征增值税
3.农村饮水安全工程运营管理单位自用房产免征房产税
4.农村饮水安全工程运营管理单位自用土地免征城镇土地使用税
5.建设农村饮水安全工程承受土地使用权免征契税
6.农村饮水安全工程免征印花税
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END
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来源：保山税务
供稿：隆阳税务
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