对农业税和农业特产税两税合一的看法开县白桥乡财税所刘文１．从政策依据上看，首先《国务院关于对农业特产收入征收农业税的规定》明确：“在中华人民共和国境内生产农业特产品的单位和个人为农业特产税的纳税义务人。”《中华人民共和国农业税条例》规定：“从事农业生... Views on the Integration of Agricultural Tax and Agricultural Specialized Tax Liu Wen 1. From the policy point of view, first of all, the “State Council’s Provisions on the Collection of Agricultural Taxes on the Income of Agricultural Products” make it clear: “The units and individuals producing agricultural special products within the territory of the People’s Republic of China are the taxpayers who specialize in agricultural special products.” “The People’s Republic of China Agricultural Tax Ordinance ”provides:" engaged in agricultural students ...