The main reason for paying taxes on agricultural specialties is the maintenance of the continuity of tax policy and the stabilization of tax burden.

These agricultural special products (except livestock products) are the original product tax levy scope, which was paid by state-owned and collective purchasing units in the past.

After the Levy of special agricultural products tax, in order not to increase the tax burden of enterprises and farmers, and to reduce local fiscal revenue and avoid shifting taxes to production links, especially to farmers, the original taxing link should be taxed and purchased by units and individuals.

Such a regulation is very necessary for stabilizing peasants' burden, stabilizing state revenue, ensuring smooth pition of tax system and smooth implementation of tax sharing system.

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