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第一条 为了合理调节农林牧渔各业生产收入,公平税负,促进农业生产全面发展,根据《国务院关于对农业特产收入征收农业税的规定》,结合本省实际情况,制定本办法。 第二条 凡从事农业特产品(不含烟叶)生产,取得农业特产品收入的单位和个人,均为农业特产税的购税人,均应按本办法缴纳农业特产税。
Article 1 These Measures are formulated in accordance with the “Regulations of the State Council on the Collection of Agricultural Taxes on the Income of Agricultural Products,” in accordance with the actual conditions in the province in order to rationally regulate the production income and fair tax burden of all kinds of agriculture, forestry, animal husbandry and fishery industries and to promote the all-round development of agricultural production. Article 2 All units and individuals engaged in the production of agricultural special products (excluding tobacco leaves) and obtaining special agricultural products shall be the tax-payers of the special agricultural products tax, all of which shall pay agricultural special product taxes in accordance with these Measures.