福建省国家税务局关于部分农业产品征税范围的补充通知

• 出 处: 税务
• 发表日期: 1995年09期
• 关键词: 征税范围 国家税务局 补充通知 农业产品 工序加工 烤鱼片 贝苗 子本 烤鳗 类水

据各地反映,目前有一些农业产品征税范围界限尚不够明确。经研究,现进一步明确如下: 一、蔬菜。蔬菜是指可作副食的草本植物的总称。本货物的征税范围包括各种蔬菜、菌类植物和少数作副食的木科植物。 经晾晒、冷藏、冷冻、包装、脱水等工序加工的蔬菜,以及腌菜、咸菜、酱菜和盐渍蔬菜属于本货物的征税范围。

According to reports from various localities, there are currently some areas where the scope of taxation of agricultural products is still not clear enough. After research, now further clear as follows: First, vegetables. Vegetables are collectively referred to herbaceous plants. The scope of taxation of the goods includes a variety of vegetables, fungi and a few non-staple food woody plants. The vegetables processed by drying, refrigerating, freezing, packing and dehydrating, as well as pickles, pickles, pickles and salted vegetables belong to the scope of taxation of the goods.