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单项选择题

按照企业所得税法和实施条例规定，企业从事下列项目的所得减半征收企业所得税的是（ ）。
A、牲畜、家禽的饲养
B、农作物新品种的选育
C、灌溉、农产品初加工、兽医等农、林、牧、渔服务业项目
D、花卉、茶以及其他饮料作物和香料作物的种植

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