农业特产税是国家向从事农业特产生产的单位和个人征收的一种农业税。一、征税范围。农业特产税的征税范围:1.烟叶收入,包括晒烟、烤烟收入。2.园艺收入,包括水果、干果、毛茶、桑蚕、药材、果用瓜、花卉、经济林、苗木等园艺收入。3.水产收入,包括养殖、 Special agricultural products tax is a kind of agricultural tax levied by the state on units and individuals engaged in the production of special agricultural products. First, the scope of taxation. Agricultural specialties tax range: 1. The tobacco leaf income, including sun-cured tobacco, tobacco income. 2. Horticultural income, including fruits, dried fruit, Mao tea, silkworm, herbs, fruit melons, flowers, economic forest, seedlings and other horticultural income. 3. Aquatic income, including farming,