In order to continue pushing country tax reformation, further ease peasantry burden and according to the regulation of State Council opinions on advancing peasantry increasing income policy, a decision has been made to abolish agriculture specialty tax excluding tobacco leaf.

Since 2004, tobacco leaf’s tax is still collected, meanwhile, other agriculture specialty tax is abolished. For agriculture tax collected area, agriculture specialty which is produced on the tax counted soil will be collected agriculture tax, the agriculture specialty tax income principle is based on the commissariat tax income, agriculture specialty which is produced on the non tax counted soil will not be collected agriculture tax; For agriculture tax-free area, agriculture specialty will not be collected agriculture tax.

The tax that has been collected on the agriculture specialty produced on the non tax counted soil should be return to taxpayer; anyone who has collected agriculture tax on the agriculture specialty produced on the tax counted soil, keep carrying out agriculture tax policy, if agriculture specialty tax has been collected that has not been changed to agriculture tax, the agriculture specialty tax can counteract agriculture tax, the superfluous collected tax should return to taxpayer.

(All information published in this website is authentic in Chinese. English is provided for reference only. )