What is the tax rate of agricultural specialty tax?
Agricultural specialty tax shall be taxed at a proportional rate. The tax rates of some tax items shall be uniformly stipulated by the state, and the tax rates of other tax items shall be determined by the localities themselves. There are seven unified agricultural specialty tax items in the State Council: (1) tobacco products, including sun-cured tobacco and flue-cured tobacco, with a tax rate of 20%; (2) Horticultural products: hairy tea, including raw materials such as red hairy tea, green hairy tea and oolong tea. The tax rate of taxpayers who produce crude tea is 7%, and the tax rate of taxpayers who buy crude tea is12%; Citrus, banana, litchi, apple and pear, the tax rate is12%; The tax rate for other fruits and dried fruits is10%; Melon and silkworm cocoons, the tax rate is 8%; (3) Aquatic products, including fish, shrimp, crab, shellfish, jellyfish, soft-shelled turtle, cuttlefish, cuttlefish, squid, reed, mat grass, cattail, lotus root, water chestnut, kelp, laver, laver, etc. The taxpayer's tax rate for aquaculture and fishing aquatic products is 8%, and the taxpayer's tax rate for purchasing aquatic products is 5. (4) For forest products, the tax rate of logs, bamboo and natural rubber is 8%, and the tax rate of raw lacquer and natural resin is10%; (5) Animal husbandry products, including cowhide, pigskin, sheepskin, wool, rabbit hair, cashmere and camel hair, with the tax rate of10%; (6) Edible fungi, including Auricularia auricula, Tremella, Lentinus edodes and mushrooms, with a tax rate of 8%; (7) Precious foods, including sea cucumber, abalone, scallop, bird's nest, fish lips and shark's fin, are taxed at 8% for taxpayers who produce precious foods and 25% for taxpayers who buy precious foods.