In order to guarantee the balanced pition of the tax system, after the original taxable agricultural products are converted into agricultural special products tax, the original product tax is levied on the purchasers, and the original agricultural and forestry specialty tax is imposed on the producers.

That is to say, two taxes should be levied on the part of taxable products in the production and acquisition sectors respectively.

Therefore, it is necessary to concretely specify the tax rates stipulated by the State Council, and separately stipulate the applicable tax rates for different links.

In accordance with the principle of maintaining the basic stability of the original tax burden, the applicable tax rates of different links can make taxpayers, especially farmers' tax burden not increase, and the state's revenue will not decrease, so as to reduce the contradiction and resistance of reform and ensure the smooth implementation of tax reform.

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