基础法律英语辅导热招
您的位置:外语教育网 > 法律英语 > 英文法规 > 正文

国务院关于对农业特产收入征收农业税的规定 PROVISIONS OF THE STATE COUNCIL CONCERNING IMPOSITION OF AGRICULTURAL TAX ON AGRICULTURAL SPECIALITY INCOME

2006-05-16 19:44   我要纠错 | 打印 | 收藏 | | |

国务院令第143号
(Promulgated by Decree No. 143 of the State Council of the People's Republic of China on January 30, 1994)
颁布日期:19940130  实施日期:19940130  颁布单位:国务院

  Article 1 These Provisions are formulated in accordance with relevant laws of the state, in order to rationalize and adjust income from production of agriculture, forestry, animal husbandry and fishery, make the tax burden fair, and to promote all round development of agricultural production.

  Article 2 The state shall impose agricultural tax on agricultural speciality income in accordance with these Provisions.

  All organizations and individuals involved in the production of agricultural speciality products within the territory of the People's Republic of China are duty taxpayers (hereinafter referred to as taxpayers) of agricultural tax on agricultural speciality (hereinafter referred to as agricultural speciality tax) and must pay agricultural speciality tax in accordance with these Provisions.

  Article 3 The following agricultural speciality product income shall be subject to agricultural speciality tax:

  (1) tobacco income, including income from both air-cured and flue-cured tobacco;

  (2) horticultural income, including income from fruit, dry fruit, rough tea, silkworm cocoon, medicinal materials, fruit-melon, flowers and plants, and economic forest nursery stock, ect.;

  (3) aquatic product income, including income from aquatic plant, beach aquiculture, sea-water and fresh-water aquiculture, and fishing products;

  (4) forest income, including income from log, bamboo, raw lacquer, natural rubber, natural resin and woody oil crops, ect.;

  (5) livestock income, including income from cattle hide, hogskin, sheepskin, sheep's wool, rabbit wool, cashmere and camel's hair, ect.;

  (6) edible mushroom income, including income from the black auricular fungus, tremella, xianggu mushroom and mushroom, ect.; and

  (7) other agricultural speciality product income prescribed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

  Article 4 The national items and rates for agricultural speciality tax must adhere to the Agricultural Speciality Tax Schedule of Taxable Items and Tax Rates attached with these Provisions. The State Council authorizes the Ministry of Finance to adjust some specific taxable items and tax rates.

  Agricultural speciality tax rates other than those under the preceding paragraph shall be prescribed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the scope of 5-20%.

  Article 5 The tax payable of agricultural speciality tax shall be calculated and collected according to the real income from agricultural speciality products and the statutory tax rates. The real income from agricultural speciality products shall be calculated in Renminbi.

  The real income from agricultural speciality products shall be calculated and decided by local collection authorities according to the actual output of the agricultural speciality products and the state purchasing price or market purchasing price. The formula is as follows:

  Real income of agricultural speciality products = actual output x purchasing price

  The calculation formulas for real income of specific agricultural speciality products shall be separately prescribed by the Ministry of Finance.

  Article 6 Circumstances where the agricultural speciality tax shall be reduced and exempted:

  (1) agricultural speciality product income earned by agricultural science and research institutions and agricultural colleges and universities in the course of scientific experiment may be exempted from the agricultural speciality tax during the period of experiment;

  (2) in case of agricultural speciality products produced in newly developed barren mountain, wasteland, beach and waters, the income therefrom may be exempted from the agricultural speciality tax within 1 to 3 years from the time when one begins to earn income;

  (3) the poverty households without enough to eat and wear in the old revolutionary base areas, racial minority areas, remote areas, poverty areas and other areas, which can really not afford to pay the tax, may be exempted from the agricultural speciality tax; and

  (4) in case of shortfall in output due to natural calamity, the agricultural speciality tax may be reduced or exempted in the light of the circumstances.

  Taxpayers who wish to enjoy reduction of or exemption from the agricultural speciality tax shall file an application. The reduction and exemption may be implemented only after the application has been examined and verified by the financial authorities at county(city) level and approved by the financial authorities at the higher level.

  Article 7 The timing at which the tax liability arises on the agricultural speciality product income shall be the date on which the agricultural speciality products are harvested or sold.

  Article 8 Taxpayers shall file tax returns to the local collection authorities within 30 days from the date on which the tax liability arises. The time limit for tax payment shall be set by the collection authorities.

  Article 9 The agricultural speciality tax shall be paid at the place where the agricultural speciality products are produced.

  Article 10 In case of failure by a taxpayer to declare accurately his real agricultural speciality product income, the local collection authorities shall calculate and collect the tax.

  Article 11 Organizations and individuals purchasing agricultural speciality products shall, according to the relevant provisions of the Ministry of Finance, pay or withhold and remit the tax on the basis of purchasing amount and the statutory tax rates.

  Article 12 Agricultural speciality tax shall be collected by local financial authorities.

  Article 13 The administration of collection of agricultural speciality tax shall be carried out in accordance with these Provisions; in case of matters not prescribed in these Provisions, it shall be carried by referring to the Law of the People's Republic of China on the Administration of Tax Collection.

  Article 14 Agricultural speciality tax shall be calculated and collected according to these Provisions from the taxation year of 1994.

  Article 15 The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may make their own procedure for implementation of these Provisions, and shall submit it to the Ministry of Finance for record.

  Article 16 The Ministry of Finance shall be responsible for interpretation of these Provisions.

  Article 17 These Provisions shall come into force on the date of promulgation. the Some Provisions of the State Council Concerning Imposition of Agricultural Tax on Agriculture and Forestry Speciality Income promulgated on November 12, 1983 by the State Council and relevant provisions of the State Council concerning imposition of tax on products of agriculture, forestry and animal husbandry and aquatic products shall be repealed at the same time.

  Appendix: Agricultural Speciality Tax Schedule of Taxable Items and Tax Rates

  Taxable Items Tax Rates

  (1) Tobacco Products

  air-cured tobacco 31%

  flue-cured tobacco 31%

  (2) Horticultural Products

  rough tea 16%

  orange, banana, litchi, apple, pear 12%

  other fruit, dry fruit 10%

  fruit-melon 8%

  silkworm cocoon 8%

  (3) Aquatic products (Sea-water, fresh-water

  and beach aquiculture, sea-water and

  fresh-water fishing, aquatic plants) 8%

  (4) Forestry Products

  log, bamboo 8%

  raw lacquer, natural resin 10%

  natural rubber 8%

  (5) Livestock Products

  cattlehide, hogskin, sheepskin 10%

  sheep's wool, rabbit wool 10%

  cashmere, camel's hair 10%

  (6) Edible Mushroom

  black auricular fungus, tremella,

  xianggu mushroom, mushroom 8%

  (7) Valuable Foodstuff sea cucumber, mandarin fish,

  dried scallop, edible bird's nest,

  fish lip, shark's fin 25%

相关资讯:
网站导航:
 四六级 指南 动态 经验 试题 资料  托福 指南 动态 经验 留学 备考
 雅思 指南 动态 机经 经验 辅导  公共英语 指南 动态 备考 试题 辅导
 日语 就业 辅导 留学 考试 报考  法语 资料 文化 考试 留学 辅导
 韩语 入门 口语 阅读 留学 文化  西语 辅导 资料 考试 留学 风采
基础法律英语
350元/门
系统讲解知识,全面提升水平
课时数:18课时左右
学员 tueiwi:
自我感觉LEC考得不错,感谢外语教育网的法律英语课程老师。
学员 tyjf:
外语教育网的法律英语信息不错,希望有朝一日可以成为法律达人,顶起!
学员 Alice12345:
我报的是法律英语的辅导班。因为英语底子不太好,一直没有太大的进步。后来,我在外语教育网报名参加了网上培训。感觉老师很负责。课程内容也详细。在老师的帮助下,感觉我的法律英语的水平得到了长足的提高。很感谢法律英语的老师的教导。谢谢老师!
学员 lionm:
一直在学法律英语,但总是找不到门路。不但单词多,而且本来认识的单词意思又变了,头痛死了。听了李文沛老师的法律英语课程后,我觉得好多了。希望能网校的法律英语课程能继续开个中级班。
学员 xyz521:
我一直在找法律英语的课程都没找到,偶然的机会来到外语教育网,发现这里的法律英语的课程真的很不错、信息也很齐全,绝对支持哦!
学员 futami:
以前自己看书,感觉非常吃力,很多地方看不懂。抱着试试看的心理,我报名参加了外语教育网的基础法律英语辅导。沙老师和李老师讲得非常好,重点、难点,经过老师的系统讲解,我都基本掌握了。就连冥思苦想都不能解决的难题,也通过答疑板请教老师而得到了满意的答复。在此衷心感谢网校的老师。
学员 hnigni:
我是法律专业的本科生,因为工作的需要,必须得会法律英语,可之前在学校的时候没好好学过啊。正头疼,同事推荐了外语教育网,于是我就报了名,开始学习。在学习过程中,发现沙老师的课真的很不错,她不但英语口语发音标准,而且她授课的内容通俗易懂,很方便我们接受和学习。另外,外语教育网的教学模式很适合我这种已经参加了工作的人,可以让我兼顾工作和学习,也很不错。特此,到网上来赞一下沙老师!沙老师,谢谢您!也谢谢网校的良好服务!在外语教育网学习,真值!
版权声明
   1、凡本网注明 “来源:外语教育网”的所有作品,版权均属外语教育网所有,未经本网授权不得转载、链接、转贴或以其他方式使用;已经本网授权的,应在授权范围内使用,且必须注明“来源:外语教育网”。违反上述声明者,本网将追究其法律责任。
  2、本网部分资料为网上搜集转载,均尽力标明作者和出处。对于本网刊载作品涉及版权等问题的,请作者与本网站联系,本网站核实确认后会尽快予以处理。
  本网转载之作品,并不意味着认同该作品的观点或真实性。如其他媒体、网站或个人转载使用,请与著作权人联系,并自负法律责任。
  3、本网站欢迎积极投稿
  4、联系方式:
编辑信箱:for68@chinaacc.com
电话:010-82319999-2371