财政部（9）财税政字第200号《关于对征收原木、原分农业特产税问题的通知》规定：“对生产、销售原木、原竹的森工企业、国有林场，征收生产环节的8％和收购环节的8％农业特产税。”根据以上规定，笔者认为，对于生产并销售原木、原竹的森工企业、国有林场（以下简称产销单位 Ministry of Finance (9) Fiscal and taxation word No. 200 “on the collection of logs, the original agricultural specialties tax notice” states: “For the production, sale of logs, the original bamboo forest enterprises, state-owned forest farms, collection of production processes 8 % And 8% of agricultural specialties in connection with the acquisition. ”According to the above regulations, the author believes that for state-owned forest farms producing and selling logs and original bamboos, state-owned forest farms (hereinafter referred to as production and sales units