财政部、国家税务总局下发了《关于取消除烟叶外的农业特产税的通知》,决定从2004年起,除对烟叶仍征收农业特产税外,取消其他农业特产品的农业特产税,其中对征收农业税的地区,在农业税计税土地上生产的农业特产品,改征农业税,农业特产品的计税收入原则上参照粮食作物的计税收入 The Ministry of Finance and the State Administration of Taxation issued the Circular on Canceling the Agricultural Specialties Tax excluding Tobacco Leaves and decided to abolish the special agricultural products tax on other special agricultural products except for the special agricultural products tax on tobacco since 2004, For areas where agricultural tax is levied, the agricultural products produced on the agricultural tax-taxed land shall be re-levied on agricultural tax and the taxable income of special agricultural products shall be calculated on the basis of the taxable income of the food crops