为了平衡农村各种作物的税收负担,促进农业生产的全面发展,根据《中华人民共和国农业税条例》关于“园艺作物的收入、其他经济作物的收入和经国务院规定或批准征收农业税的其他收入”都应当依法征税的原则,特对农林特产收入征收农业税的问题作如下规定:一、凡从事农林特产品生产,取得农林特产收入的单位和个人,都应当按照《中华 In order to balance the tax burden of various crops in rural areas and promote the all-round development of agricultural production, according to the “Regulations of the People’s Republic of China on Agricultural Taxes” on the income of horticultural crops, the income of other cash crops and other incomes stipulated or approved by the State Council for the collection of agricultural taxes, “All should be in accordance with the principle of taxation, special agricultural income tax special agricultural tax issues as follows: First, those engaged in the production of special agricultural and forestry products, access to agricultural and forestry specialty income units and individuals should be in accordance with” China