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一、国家决定减免边销茶税收。为保证少数民族对边销茶的特殊需要,决定对收购边销茶原料(指用于边销茶生产的黑茶、红茶末、老青茶、绿茶原料)的单位,减按10％的税率征收农业特产税。减征的收购单位,只限于国家指定的16个定点生产边销茶厂。对收购边销茶原料,未生产边销茶的,仍按16％税率征收。对国家定点生产企业和经销单位经销的专供少数民族饮用的边销茶,免征增值税。(据《茶叶信息》1994年第23期) 二、我国茶叶出口仍趋活跃。目前世界茶叶市场中主要是红茶销售疲软,对以绿茶和特种茶为主的中国茶叶出口业影响不大。今年1至9月,中国茶叶进出口公司茶叶出口额为2.8亿美元,与去年同期基本持平。今
First, the state decided to reduce the tax revenue from tea sales. In order to guarantee ethnic minorities’ special needs for selling tea, the decision was made to reduce the tax rate of 10% for units that purchase side-sale tea raw materials (referred to as black tea, black tea, old tea, and green tea raw materials for side-sale tea production). Collect taxes on agricultural specialty products. The reduced purchase units are limited to the 16 designated tea production factories that are designated by the country. For the acquisition of side-selling tea raw materials, if the tea is not produced, the tea is still collected at the 16% tax rate. Sales of ethnic tea exclusively for ethnic minorities distributed by state-designated production companies and distribution units are exempt from VAT. (According to “Tea Information”, Issue 23, 1994) 2. China’s tea exports are still active. At present, the world tea market is mainly characterized by weak sales of black tea, and it has little effect on the Chinese tea export industry, which is dominated by green tea and specialty teas. From January to September this year, the tea export of China Tea Import and Export Corporation was 280 million U.S. dollars, which was basically the same as last year. this