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What Is The Tax Rate Of Agricultural Specialties?

2007/6/25 15:03:00 40394

The implementation of a unified agricultural specialty tax items and tax rates in China mainly includes: 20% tobacco leaves (31% original); apple, pear 12%; other fruits 10%; fruit with melon, silkworm cocoon 8%; aquatic products, logs, edible fungi 8%; cowhide, sheepskin (currently temporarily 5%), pigskin (currently slow down), wool, rabbit hair, cashmere and camel's hair 10%; the rate stipulated in our city is strawberry 8%; other flowers, pepper, economic seedlings, herbs and so on 5%.

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What Are The Exemption And Exemption Regulations For Special Agricultural Products Tax?

(1) the income of agricultural special products obtained from agricultural scientific research institutions and agricultural institutions in the course of scientific research is granted tax exemption during the trial period; (2) the production of special agricultural products on the newly developed barren hills, wasteland, tidal flats and water surfaces shall be granted tax exemption within one to three years; (3) the tax reduction and exemption shall be granted to the agricultural special produ