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What Is The Basis Of Tax Assessment For Agricultural Specialties?

2007/6/25 15:10:00 40380

The tax basis of special agricultural products tax is the real income of special agricultural products.

The actual income is calculated in Renminbi.

The actual income earned by units and individuals engaged in the production of special agricultural products shall be calculated according to the actual output and purchase price of agricultural products.

Where the actual income is difficult to grasp, the collection organ shall assess the output according to the specific conditions of different products, and calculate it according to the local middle price.

Units and individuals that purchase special agricultural products such as tobacco, aquatic products, logs, Auricularia auricula, livestock and poultry products shall be collected according to the actual purchase amount.

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How Do The Tax Withholding Agents Of Agricultural Specialties Stipulate?

The State Council stipulates that units and individuals that purchase special agricultural products shall pay or pay taxes according to the purchase amount and the prescribed tax rate. Accordingly, the city stipulates that the units and individuals other than the purchase of tobacco leaves, tremella, Auricularia auricula, aquatic products, logs and livestock products shall be tax withholding agents for agricultural special products. Withholding agents shall withhold and pay taxes on agricultural