(1) Income from fruits, including apples, grapes, pears, peaches, apricots, dates and plums, with the tax rate of10%;
(2) Income from melons and fruits, including watermelons, cantaloupes and melons, with a tax rate of 8%;
(3) Income from medicinal materials, including income from Lycium barbarum, Glycyrrhiza uralensis, Astragalus membranaceus, Codonopsis pilosula and Ginseng, with a tax rate of 8%;
(four) flower income, the tax rate is 5%;
(five) the income of economic forest seedlings, the tax rate is 5%;
(6) income from mushrooms, fungus and tremella, with a tax rate of 8%;
(7) Income from aquatic products, including fish, shrimp and crab cultivated and caught, shall be taxed at 5% or 8%;
(eight) income from logs and bamboo, the tax rate is 8%;
(9) For the income from Nostoc flagelliforme, the tax rate is10%;
(10) Tobacco leaf income, including the income from drying tobacco leaves and baking tobacco leaves, with the tax rate of 31%;
(1 1) sheepskin, cowhide, pigskin and other leather, the tax rate is10%;
(12) plush income, including wool, rabbit hair, cashmere and camel hair, with the tax rate of 10%. Article 4 The taxable amount of agricultural specialty tax shall be calculated and paid according to the actual income or purchase amount of the product and the prescribed tax rate.
The actual income or purchase amount of agricultural special products shall be calculated and approved by the local tax authorities according to the actual output of agricultural special products and the purchase price or market purchase (sales) price stipulated by the state. Calculation formula:
Actual income of agricultural special products = actual output × purchase price (sales price)
Purchase amount = purchase quantity × purchase price
The actual income and purchase amount of agricultural special products, if recorded, shall be taxed according to the recorded figures; If there is no record, the tax shall be calculated according to the area, output and value of the product. Fifth fruits, melons and fruits, medicinal materials, flowers, economic forest seedlings, mushrooms and other products, by the producers to pay taxes; Logs, bamboo, producers and buyers are taxed at the rate of 8% respectively; For aquatic products, producers pay taxes at the rate of 8%, and buyers pay taxes at the rate of 5%; Nostoc flagelliforme, tobacco leaves, leather pieces, plush and other products are taxed by the buyer. Article 6 Where producers pay agricultural specialty taxes and sell them sporadically, the tax collection organ may directly collect taxes from the producers; Where the producer hands over the products to purchasing units and individuals for centralized purchase in batches, the tax authorities may entrust the purchaser to levy withholding tax in the era of payment for goods. Seventh agricultural specialty tax paid by the purchaser, according to the following provisions:
(a) the acquisition unit in the county (city, district) within the jurisdiction of the acquisition of agricultural products, pay taxes in the local tax authorities; Cross-county (city, district) acquisitions shall be paid by the tax authorities at the place of acquisition.
(2) Individual purchasers with fixed business premises registered by the administrative department for industry and commerce who purchase agricultural special products within the jurisdiction of the county (city, district) shall pay taxes to the local tax collection authorities; Buyers who are not domiciled and have no fixed place shall pay taxes to the tax collection authorities in the place where they purchase special agricultural products. Eighth agricultural specialty tax shall be calculated and paid in the currency formulated by the people. In the production of agricultural special products on the land that bears the agricultural tax, the agricultural tax "public grain" (wheat) task should be deducted when calculating and paying the agricultural special tax. Ninth agricultural specialty tax relief:
(a) the income of agricultural research institutions and agricultural colleges and universities to carry out scientific experiments on agricultural special products shall be exempted from tax during the experiment period;
(two) the newly developed barren hills, wasteland, beaches, water production of special agricultural products, self-owned income within one to five years to give tax exemption;
(three) it is difficult to pay taxes on the income of agricultural special products tax of poor farmers in eight counties, Tao Le County, Zhongwei County and Lingwu County in the southern mountainous areas, and it is tax-free;
(four) the special agricultural products caused by natural disasters shall be reduced or exempted as appropriate.
The reduction or exemption of the above-mentioned agricultural specialty tax shall be applied by the taxpayer, audited by the county (city, district) tax collection organ, and implemented after being reported to the autonomous region tax collection organ for approval. Article 10 Taxpayers of agricultural specialty taxes shall truthfully declare the production area, output, product income and purchase (sales) amount to the tax collection authorities, and pay taxes in accordance with the provisions of these Measures.
Taxpayers must pay taxes within 30 days after receiving the tax notice from the tax authorities, and each day overdue, they will be charged a late fee of 2‰ of the tax payable. Article 11 Units that purchase agricultural specialty taxes such as medicinal materials shall be entrusted by the tax authorities to perform the obligation of collecting and remitting agricultural specialty taxes, and shall perform their duties and collect and remit taxes according to law.
For the unit that collects and pays taxes, the tax collection organ will add 65438 handling fee according to 0% of the actual tax. Twelfth agricultural specialty tax collection and management, according to the "People's Republic of China (PRC) tax collection and management law" and the implementation of these measures.