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What Are The Exemption And Exemption Regulations For Special Agricultural Products Tax?

2007/6/25 14:57:00 40459

(1) the income of agricultural special products obtained from agricultural scientific research institutions and agricultural colleges and universities is allowed to be exempt from tax during the test period. (2) on the newly developed barren hills, wasteland, tidal flats and water surfaces, the agricultural products must be duty-free within one to three years; and (3) the tax reduction and exemption should be granted to the special agricultural products due to irresistible natural disasters, where appropriate, tax reduction and tax exemption can be granted. (4) for those poor farmers who have difficulty in paying special agricultural taxes, they may grant tax reduction or tax exemption.

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Where Should The Agricultural Special Tax Be Paid?

The tax on agricultural special products shall be paid by the production units and individuals, paid in the production place of agricultural special products, and the tax shall be paid or withheld by the purchasing units and individuals, and the agricultural special product tax shall be paid in the place of purchase.