论文部分内容阅读
农业特产税是为了调节农林牧渔业的生产收入而对农业特产收入征收的农业税。现行的《国务院关于对农业特产收入征收农业税的规定》,是国务院千1994年1月3日发布的执行的
Agricultural special tax is an agricultural tax levied on the income of agricultural specialties in order to regulate the production income of forestry, forestry, animal husbandry and fishery. The current “Regulations of the State Council on the Collection of Agricultural Taxes on the Income of Agricultural Products” was issued by the State Council on January 3, 1994