论文部分内容阅读
各设区市人民政府,有关县(市)人民政府,省政府各部门: 经省政府同意,现就农村税费改革试点地区调整农业特产税政策的有关事项作如下通知:一、调整合并农业特产税征收环节。原在收购环节征收农业特产税的水产品、原木、牲畜产品、食用菌、贵重食品5个品目改在生产环节征收。二、合并、取消部分应税品目。农业特产税
People’s governments of all districts and cities, relevant people’s governments of the counties (cities) and departments of the provincial government: With the agreement of the provincial government, we hereby make the following notice on the relevant matters concerning the policy of adjusting special agricultural products tax in pilot areas for the reform of rural taxes and fees: Special product tax collection links. The original collection of agricultural products tax levied on aquatic products, logs, livestock products, edible fungi, 5 items of expensive food levied in the production link. Second, the merger, cancel part of the taxable items. Special agricultural tax