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各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局,新疆生产建设兵团财务局:为减轻农民税费负担,农村税费改革试点地区对部分农业特产品停止征收农业特产税,改征农业税。近来,一些地区税务机关反映,要求对改征农业税后个人生产农业特产品的所得是否征收个人所得税问题予以明确。经研究,现通知如下:
Finance Bureau of each province, autonomous region, municipality directly under the Central Government and cities specifically designated in the state plan: Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau: In order to reduce the burden of farmers’ taxes and levies, agricultural specialties tax shall be levied on some agricultural special products in the experimental areas for rural tax reform, Change levied agricultural tax. Recently, some local tax authorities have reported that they demanded that the issue of whether or not to levy personal income tax on the income derived from individual agricultural products after the reform of agricultural taxation should be clarified. Upon research, we hereby notify you as follows: