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What Are The Taxpayers Of Agricultural Specialties?

2007/6/25 15:09:00 40405

The units and individuals that produce special agricultural products in the administrative area of this Municipality are taxpayers of special agricultural products, and the units and individuals that produce tobacco and livestock products are not listed here.

According to the regulations of the State Council and the collection of agricultural tax for agricultural special products in Beijing, the units and individuals that purchase taxable agricultural special products such as tobacco, aquatic products, logs, Auricularia, livestock and poultry products should pay taxes on agricultural specialties according to the applicable tax rates stipulated in the regulations on the collection of agricultural products in Beijing.

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What Is The Basis Of Tax Assessment For Agricultural Specialties?

The tax basis of special agricultural products tax is the real income of special agricultural products. The actual income is calculated in Renminbi. The actual income earned by units and individuals engaged in the production of special agricultural products shall be calculated according to the actual output and purchase price of agricultural products. Where the actual income is difficult to grasp, the collection organ shall assess the output according to the specific conditions of different prod