论文部分内容阅读
农业特产税,全称为农业特产农业税。征收范围包括烟叶、园艺、水产、林木、牧畜、食用菌和其他产品收入。生产农业特产品的计税依据是农业特产品的实际收入,即按照农业特产品的实际产量和国家规定的收购价格或者市场收购价格计算核定;收购农业特产品的计税依据是收购金额。
Special agricultural products tax, all agricultural special agricultural tax. The collection includes tobacco, gardening, aquatic products, forestry, livestock, edible mushrooms and other products. The tax basis for the production of agricultural special products is the actual income of agricultural special products, that is, the actual output of agricultural special products is calculated according to the actual output of agricultural special products and the purchase price stipulated by the state or the market purchase price. The tax basis for purchasing agricultural special products is the acquisition amount.