十五、农业特产税 (一)什么是农业特产税? 农业特产税是农业特产农业税的简称,它是国家向从事农业特产品生产取得收入或从事部份农业特产品收购的单位和个人征收的一种税。 (二)农业特产税的征税范围 农业特产税的征税范围,包括在我国境内生产 Article 15 Special Agricultural Products Tax (1) What is Special Agricultural Products Tax? Agricultural special products tax is an abbreviation of agricultural special agricultural tax, which is collected by the state from entities and individuals that earn income from engaging in the production of agricultural special products or engage in the acquisition of some special agricultural products A tax. (B) the scope of taxation of agricultural products tax The scope of taxation of agricultural products tax, including production in our territory