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

2007/6/25 15:03:00 40354

(1) the income of agricultural special products obtained by scientific research institutions and agricultural colleges and universities in the course of scientific experiments will be exempted from tax exemption; (2) the production of special agricultural products on new developed barren hills, wasteland, tidal flats and water surfaces will be granted tax exemption within one year. (2) tax exemption will be granted within one to three years. (3) the tax reduction and exemption will be granted if the agricultural special products are caused by irresistible natural disasters.

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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.