国务院令第143号
（Promulgated¹ by Decree No. 143 of the State Council of the People's Republic of China on January 30， 1994）
颁布日期：19940130 　实施日期：19940130 　颁布单位：国务院

　　Article 1 These Provisions are formulated² in accordance with relevant laws of the state， in order to rationalize and adjust income from production of agriculture， forestry³， animal husbandry and fishery， make the tax burden fair， and to promote all round development of agricultural production.

　　Article 2 The state shall impose agricultural tax on agricultural speciality income in accordance with these Provisions.

　　All organizations and individuals involved in the production of agricultural speciality products within the territory of the People's Republic of China are duty taxpayers⁵ （hereinafter referred to as taxpayers） of agricultural tax on agricultural speciality （hereinafter referred to as agricultural speciality tax） and must pay agricultural speciality tax in accordance with these Provisions.

　　Article 3 The following agricultural speciality product income shall be subject to agricultural speciality tax：

　　（1） tobacco income， including income from both air-cured and flue-cured tobacco；

　　（2） horticultural income， including income from fruit， dry fruit， rough tea， silkworm cocoon⁶， medicinal materials， fruit-melon， flowers and plants， and economic forest nursery stock， ect.；

　　（3） aquatic⁷ product income， including income from aquatic plant， beach aquiculture， sea-water and fresh-water aquiculture， and fishing products；

　　（4） forest income， including income from log， bamboo， raw lacquer， natural rubber， natural resin⁸ and woody oil crops， ect.；

　　（5） livestock⁹ income， including income from cattle hide， hogskin， sheepskin， sheep's wool， rabbit wool， cashmere and camel's hair， ect.；

　　（6） edible¹⁰ mushroom income， including income from the black auricular fungus¹¹， tremella， xianggu mushroom and mushroom， ect.； and

　　（7） other agricultural speciality product income prescribed by the people's governments of provinces， autonomous¹² regions and municipalities directly under the Central Government.

　　Article 4 The national items and rates for agricultural speciality tax must adhere to the Agricultural Speciality Tax Schedule of Taxable Items and Tax Rates attached with these Provisions. The State Council authorizes¹³ the Ministry¹⁴ of Finance to adjust some specific taxable items and tax rates.

　　Agricultural speciality tax rates other than those under the preceding paragraph shall be prescribed by the people's governments of provinces， autonomous regions and municipalities directly under the Central Government within the scope of 5-20%.

　　Article 5 The tax payable¹⁵ of agricultural speciality tax shall be calculated and collected according to the real income from agricultural speciality products and the statutory tax rates. The real income from agricultural speciality products shall be calculated in Renminbi.

　　The real income from agricultural speciality products shall be calculated and decided¹⁶ by local collection authorities according to the actual output of the agricultural speciality products and the state purchasing price or market purchasing price. The formula is as follows：

　　Real income of agricultural speciality products = actual output x purchasing price

　　The calculation formulas for real income of specific agricultural speciality products shall be separately prescribed by the Ministry of Finance.

　　Article 6 Circumstances where the agricultural speciality tax shall be reduced and exempted¹⁷：

　　（1） agricultural speciality product income earned by agricultural science and research institutions and agricultural colleges and universities in the course of scientific experiment may be exempted from the agricultural speciality tax during the period of experiment；

　　（2） in case of agricultural speciality products produced in newly developed barren mountain， wasteland， beach and waters， the income therefrom may be exempted from the agricultural speciality tax within 1 to 3 years from the time when one begins to earn income；

　　（3） the poverty households without enough to eat and wear in the old revolutionary base areas， racial minority areas， remote areas， poverty areas and other areas， which can really not afford to pay the tax， may be exempted from the agricultural speciality tax； and

　　（4） in case of shortfall in output due to natural calamity¹⁸， the agricultural speciality tax may be reduced or exempted in the light of the circumstances.

　　Taxpayers who wish to enjoy reduction of or exemption¹⁹ from the agricultural speciality tax shall file an application. The reduction and exemption may be implemented²⁰ only after the application has been examined and verified by the financial authorities at county（city） level and approved by the financial authorities at the higher level.

　　Article 7 The timing²¹ at which the tax liability arises on the agricultural speciality product income shall be the date on which the agricultural speciality products are harvested or sold.

　　Article 8 Taxpayers shall file tax returns to the local collection authorities within 30 days from the date on which the tax liability arises. The time limit for tax payment shall be set by the collection authorities.

　　Article 9 The agricultural speciality tax shall be paid at the place where the agricultural speciality products are produced.

　　Article 10 In case of failure by a taxpayer⁴ to declare accurately²² his real agricultural speciality product income， the local collection authorities shall calculate and collect the tax.

　　Article 11 Organizations and individuals purchasing agricultural speciality products shall， according to the relevant provisions of the Ministry of Finance， pay or withhold²³ and remit²⁴ the tax on the basis of purchasing amount and the statutory tax rates.

　　Article 12 Agricultural speciality tax shall be collected by local financial authorities.

　　Article 13 The administration of collection of agricultural speciality tax shall be carried out in accordance with these Provisions； in case of matters not prescribed in these Provisions， it shall be carried by referring to the Law of the People's Republic of China on the Administration of Tax Collection.

　　Article 14 Agricultural speciality tax shall be calculated and collected according to these Provisions from the taxation²⁵ year of 1994.

　　Article 15 The people's governments of provinces， autonomous regions and municipalities directly under the Central Government may make their own procedure for implementation²⁶ of these Provisions， and shall submit it to the Ministry of Finance for record.

　　Article 16 The Ministry of Finance shall be responsible for interpretation²⁷ of these Provisions.

　　Article 17 These Provisions shall come into force on the date of promulgation²⁸. the Some Provisions of the State Council Concerning Imposition of Agricultural Tax on Agriculture and Forestry Speciality Income promulgated on November 12， 1983 by the State Council and relevant provisions of the State Council concerning imposition of tax on products of agriculture， forestry and animal husbandry and aquatic products shall be repealed²⁹ at the same time.

　　Appendix： Agricultural Speciality Tax Schedule of Taxable Items and Tax Rates

　　Taxable Items Tax Rates

　　（1） Tobacco Products

　　air-cured tobacco 31%

　　flue-cured tobacco 31%

　　（2） Horticultural Products

　　rough tea 16%

　　orange， banana， litchi， apple， pear 12%

　　other fruit， dry fruit 10%

　　fruit-melon 8%

　　silkworm cocoon 8%

　　（3） Aquatic products （Sea-water， fresh-water

　　and beach aquiculture， sea-water and

　　fresh-water fishing， aquatic plants） 8%

　　（4） Forestry Products

　　log， bamboo 8%

　　raw lacquer， natural resin 10%

　　natural rubber 8%

　　（5） Livestock Products

　　cattlehide， hogskin， sheepskin 10%

　　sheep's wool， rabbit wool 10%

　　cashmere， camel's hair 10%

　　（6） Edible Mushroom

　　black auricular fungus， tremella，

　　xianggu mushroom， mushroom 8%

　　（7） Valuable Foodstuff sea cucumber， mandarin fish，

　　dried scallop， edible bird's nest，

　　fish lip， shark's fin 25%

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