(1) the income of agricultural special products obtained from agricultural scientific research institutions and agricultural colleges and universities is allowed to be exempt from tax during the test period. (2) on the newly developed barren hills, wasteland, tidal flats and water surfaces, the agricultural products must be duty-free within one to three years; and (3) the tax reduction and exemption should be granted to the special agricultural products due to irresistible natural disasters, where appropriate, tax reduction and tax exemption can be granted. (4) for those poor farmers who have difficulty in paying special agricultural taxes, they may grant tax reduction or tax exemption.

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