(据新华社电)财政部、国家税务总局日前发出通知,要求实施农村税费改革试点的地区按照国务院统一部署,逐步取消农业特产税。 通知要求,各省、自治区、直辖市自主决定,条件成熟的可结合本地实际,在自行消化财政减收的前提下,对部分农业特产品(除烟叶外)不再单独征收农业特产税,改为征收农业税。 关于税目的转换,通知要求,将现行农业特产税应税品目中的水果、干果、药材、果用瓜、花卉、经济林苗木等园艺作物收入、水产品收入、林木产品收入、食用菌收入和省级人民政府确定的其他收入,改为征收农业税;将园艺作物收入中的蚕茧改按桑叶,毛茶改按茶青征收农业税;将贵重食品中的海参、鲍鱼、干贝、鱼唇、鱼翅并入 (According to Xinhua News Agency Xinhua News Agency) Ministry of Finance, State Administration of Taxation recently issued a circular calling for the implementation of rural tax reform pilot areas in accordance with the unified plan by the State Council, and gradually abolish the agricultural special tax. The circular requires that provinces, autonomous regions and municipalities directly under the Central Government independently decide and conditions are ripe to combine the local realities with the premise of reducing the fiscal revenue through self-consumption, instead of levying the agricultural special product tax on some agricultural special products (except tobacco leaf) Agricultural tax. On the conversion of tax items, the circular requires that the incomes of horticultural crops such as fruits, dried fruits, medicinal materials, fruits and melons, flowers and economic forest seedlings, income from aquatic products, forest products, income from edible fungi and provinces The other incomes determined by the people’s government at the county level shall be levied on agricultural taxes instead; the cocoon in the income from horticultural crops shall be changed to mulberry leaves and the mulberry tea shall be levied on the agriculture tax levied on green tea; the sea cucumber, abalone, scallops, fish lips and shark fin