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第一条根据《国务院关于对农业特产收入征收农业税的规定》和国家其他有关规定,结合我省实际情况,制定本办法。第二条凡在本省境内从事农业特产品生产的单位和个人,为农业特产税的纳税义务人(以下简称纳税人),应当按照本办法的规定缴纳农业特产税;收购农业特产品的单位和个人,应当按照本办法的规定缴纳或者代扣代缴农业特产税。
Article 1 These Measures are formulated in accordance with the “Regulations of the State Council on the Collection of Agricultural Taxes on the Income of Agricultural Products” and other relevant provisions of the state, in the light of the actual conditions in our province. Article 2 Units and individuals engaged in the production of agricultural special products in the territory of the province shall pay agricultural special product taxes in accordance with the provisions of the present Measures as taxpayers for special agricultural products tax (hereinafter referred to as taxpayers); and units for purchasing agricultural special products and Individuals shall pay or withhold the special agricultural products tax in accordance with the provisions of the present Measures.