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根据《国务院关于对农业特产收入征收农业税的规定》,农业特产税按以下三种情况设计: 1.全国统一税率: 烟叶产品:包括晒烟叶和烤烟叶税率为31％;
According to the “State Council’s Provisions on the Collection of Agricultural Taxes on the Income of Agricultural Products,” the special agricultural products tax is designed according to the following three conditions: 1. The unified national tax rate: tobacco products: the tax rate on dried tobacco and flue-cured tobacco is 31%;