国务院国发[1993]14号文决定:①对大宗农林特产收入仍实行全国统一税率:海淡水养殖收入由10%降为8%,其中水珍品收入由15%降为8%;水果收入为10%,其中柑桔、香蕉、荔枝、苹果收入由15%降为12%,果用瓜收入由10%降为8%;原木收入由8%降为7%,对国有林区的森工企业,凡有上交计划木材和利润任务的,仍暂缓征收。其他由各省、自治区、直辖市人民政府规定的应税品种的税率,最低仍为 Guo Fa [1993] No. 14 of the State Council decides: (1) The national uniform tax rate on bulk agricultural and forestry specialty incomes is still to be implemented: the income from sea freshwater aquaculture is reduced from 10% to 8%, among which the income from water treasures falls from 15% to 8%; 10%, of which citrus, banana, litchi, apple income from 15% to 12%, fruit melons income from 10% to 8%; logs from 8% to 7% reduction in forest resources of state-owned forest Enterprises, who have submitted the plan of timber and profit tasks, still suspended collection. The tax rates of other types of taxable goods prescribed by the people’s governments of all provinces, autonomous regions and municipalities directly under the Central Government shall remain at a minimum