为减轻农民税费负担,农村税费改革试点地区对部分农业特产品停止征收农业特产税,改征农业税。近来,一些地区税务机关反映,要求对改征农业税后个人生产农业特产品的所得是否征收个人所得税问题予以明确。经研究,现规定如下:一、农村税费改革试点地区停止征收农业特产税,改为征收 In order to reduce the tax burden on farmers, tax reform in rural areas pilot areas of special agricultural products to stop levying agricultural specialties, levy agricultural tax levied. Recently, some local tax authorities have reported that they demanded that the issue of whether or not to levy personal income tax on the income derived from individual agricultural products after the reform of agricultural taxation should be clarified. After the study, the provisions are as follows: First, the rural tax reform pilot areas to stop levying agricultural specialties, instead levied