实务操作

 东奥会计在线 >> 实务操作 >> 财税工具 >> 税率查询 >> 正文

农业特产税税目税率表

2007-9-21 14:22:25纳税服务网字体:

┌──────────────────────────┬───┐
│                      税目                          │税率  │
├──────────────────────────┼───┤
│一、烟叶产品                                        │      │
├──────────────────────────┼───┤
│晾晒烟叶                                            │31%   │
├──────────────────────────┼───┤
│烤烟叶                                              │31%  │
├──────────────────────────┼───┤
│二、园艺产品                                        │      │
├──────────────────────────┼───┤
│毛茶                                                │16%  │
├──────────────────────────┼───┤
│柑桔香蕉荔枝苹果梨                                  │12%  │
├──────────────────────────┼───┤
│其他水果干果                                        │10%  │
├──────────────────────────┼───┤
│果用瓜                                              │8%   │
├──────────────────────────┼───┤
│蚕茧                                                │8%   │
├──────────────────────────┼───┤
│三、水产品(海淡水、滩涂养殖和海淡水捕捞及水生植物)│8%   │
├──────────────────────────┼───┤
│四、林木产品                                        │      │
├──────────────────────────┼───┤
│原本原竹                                            │8%   │
├──────────────────────────┼───┤
│生漆天然树脂                                        │10%  │
├──────────────────────────┼───┤
│天然橡胶                                            │8%   │
├──────────────────────────┼───┤
│五、牲畜产品                                        │      │
├──────────────────────────┼───┤
│牛皮猪皮羊皮                                        │10%  │
├──────────────────────────┼───┤
│羊毛兔毛                                            │10%  │
├──────────────────────────┼───┤
│羊绒驼绒                                            │10%  │
├──────────────────────────┼───┤
│六、食用菌                                          │      │
├──────────────────────────┼───┤
│黑木耳银耳香菇蘑菇                                  │8%   │
├──────────────────────────┼───┤
│七、贵重食品                                        │      │
├──────────────────────────┼───┤
│海参鲍鱼干口燕窝鱼唇鱼翅                            │25%  │
└──────────────────────────┴───┘

责任编辑:user

网课招生方案

  • 名师编写权威专业
  • 针对性强覆盖面广
  • 解答详细质量可靠
  • 一书在手轻松过关