Agricultural products refer to the primary products of various animals and plants produced by planting, aquaculture, forestry, animal husbandry and aquaculture. The scope of taxation of agricultural products includes:

1. Plants: including the primary products of various plants planted artificially and naturally.

The specific tax scope is: (1) grain (2) vegetables (3) tobacco leaves (4) tea leaves (5) horticultural plants (6) medicinal plants (7) oil plants (8) fiber plants (9) sugar plants (10) forest products (10)

2. Animals: including the primary products of various animals cultivated artificially and naturally.

The specific tax scope is: (1) aquatic products (2) livestock products (3) animal skins (4) animal fur (5) other animal tissues.