Notes on the scope of taxation of agricultural products Agricultural products refer to the primary products of various plants and animals produced by farming, aquaculture, forestry, animal husbandry and aquaculture. The scope of taxation of agricultural products includes: 1. Plants include the primary products of various plants planted artificially and naturally. The specific scope of taxation is as follows: (1) Grain refers to the fruits of various staple food plants. The tax scope of this goods includes wheat, rice, corn, sorghum, millet and other miscellaneous grains (such as barley, oats, etc.), as well as grains (such as flour, rice, corn flour, residue, etc.) processed by milling and hulling. Cut noodles, dumpling skins, wonton skins, rice noodles and other food replicas also belong to the tax scope of this goods. Frozen food, instant noodles, non-staple food and all kinds of cooked food processed with grain as raw materials do not belong to the tax scope of this goods. ? ? (2) Vegetables and vegetables refer to herbs and woody plants that can be used as non-staple food. The tax scope of this goods includes all kinds of vegetables, fungi and a few woody plants that can be used as non-staple food. Vegetables, pickles, pickles, pickles and salted vegetables processed by drying, refrigeration, freezing, packaging and dehydration also belong to the tax scope of this goods. All kinds of canned vegetables (canned food refers to all kinds of food packed in metal cans, glass bottles and other materials and sealed by exhaust. The same below) does not belong to the scope of taxation of this goods. (2) Tobacco leaf refers to the leaves of all kinds of tobacco and leaves that have been simply processed. The tax scope of this goods includes sun-cured tobacco leaves, air-cured tobacco leaves and first-cured tobacco leaves. 1. Refers to the use of solar energy outdoor sun-cured tobacco leaves. 2. air tobacco leaves. Refers to the tobacco leaves that are naturally dried in the air drying room. 3. Initial tobacco test. Refers to the tobacco leaves directly cured by tobacco growers. Excluding redried tobacco leaves baked by professional redrying plants. (4) Tea Tea refers to the fresh leaves and buds (i.e. tea green) picked from tea trees, as well as the tea preliminarily prepared through processes such as blow drying, kneading, fermentation and drying. The tax scope of this goods includes all kinds of hairy tea (such as red hairy tea, green hairy tea, oolong hairy tea, white hairy tea, black hairy tea, etc.). Refined tea, edge-selling tea and tea and tea drinks mixed with various drugs do not belong to the tax scope of this goods. (5) Horticultural plants Horticultural plants refer to edible fruits, such as fruits, dried fruits (such as dried litchi, dried longan and raisins), dried fruits, nuts, fruit melons (such as melons, watermelons and cantaloupes), peppers, prickly ash, aniseed and coffee beans. Horticultural plants processed by freezing, cold storage, packaging and other processes also belong to the tax scope of this goods. All kinds of canned fruits, preserved fruits, candied fruits, fried nuts and nuts, and ground horticultural plants (such as pepper, pepper powder, etc.) do not belong to the tax scope of this goods. (VI) Medicinal plants Medicinal plants refer to the roots, stems, skins, leaves, flowers, fruits, etc. of various plants used as raw materials of traditional Chinese medicine. Pieces, shreds, blocks, segments and other Chinese herbal pieces processed from the above medicinal plants also belong to the tax scope of this goods. Chinese patent medicine does not belong to the scope of taxation of this goods. (VII) Oil plants Oil plants refer to primary products such as roots, stems, leaves, fruits, flowers or germ tissues of various plants mainly used for extracting oil, such as rapeseed (including mustard seed), peanuts, soybeans, sunflower seeds, castor beans, sesame seeds, sesame seeds, tea seeds, tung seeds, olive kernels, palm kernels and cottonseed. Aromatic oil plants that extract aromatic oil also belong to the tax scope of this goods. (VIII) Fiber plants Fiber plants refer to plants that use their fibers as raw materials or ropes for textile and papermaking, such as cotton (including seed cotton, lint cotton and wadding cotton), hemp, jute, hibiscus hemp, ramie, abutted flax, flax, apocynum venetum, banana hemp, sisal and so on. The refined (washed) linen after degumming of cotton linters and hemp fibers also belongs to the tax scope of this goods. (IX) Sugar plants Sugar plants refer to various plants mainly used for sugar production, such as sugarcane and sugar beet. (10) Forestry products Forestry products refer to trees, shrubs and bamboo plants, as well as natural resin and natural rubber. The taxation scope of forestry products includes: 1. log. Refers to the trees and shrubs that have their branches, buds, tops or skins removed from the fallen trees, and the wood sections that have been sawn into a certain length. Sawn timber does not belong to the scope of taxation of this goods. 2. original bamboo. Refers to bamboo plants with branches, tips or leaves removed from chopped bamboo, and bamboo segments sawn into a certain length. 3. Natural resin. Refers to the secretion of woody plants, including raw lacquer, resin and gum, such as rosin, peach gum, cherry gum, Arabic gum, Cuban gum and natural rubber (including latex and dry rubber). 4. Other forestry products. It refers to all kinds of other forestry products except those listed above, such as bamboo shoots, dried bamboo shoots, brown bamboo, palm clothing, branches, leaves, bark, rattan and so on. Salt water bamboo shoots also belong to the scope of taxation of this goods. Canned bamboo shoots do not belong to the scope of taxation of this goods. (11) Other plants Other plants refer to all kinds of artificially planted and wild plants other than those listed above, such as saplings, flowers, plant seeds, plant leaves, grass, wheat straw, beans, potatoes and algae plants. Dried flowers, hay, dried potatoes, dried algae plants, leftovers of agricultural products, etc. also belong to the tax scope of this goods. 2. Animals include the primary products of all kinds of animals cultivated artificially and naturally. The specific scope of taxation is as follows: (1) Aquatic products Aquatic products refer to fish, shrimp, crab, soft-shelled turtle, shellfish, echinoderms, mollusks, coelenterates and marine mammals that are farmed and fished artificially. The tax scope of this goods includes fish, shrimp, crab, soft-shelled turtle, shellfish, echinoderms, molluscs, coelenterates, marine mammals, fry (eggs), shrimp fry, crab fry, shellfish fry (seedlings), and aquatic products that have been frozen, refrigerated, salted and packaged. Dried fish, shrimp, crab, shellfish, echinoderms, molluscs and coelenterates, such as dried fish, dried shrimp, dried shrimps and scallops, as well as shells and pearls that have not been processed into handicrafts, also belong to the tax scope of this goods. Cooked aquatic products and canned aquatic products do not belong to the scope of taxation of this goods. (2) Animal husbandry products refer to all kinds of livestock and poultry that are artificially raised, propagated and captured. The tax scope of this goods includes: 1. Animals, poultry and reptiles, such as cattle, horses, pigs, sheep, chickens and ducks. 2. Meat products of mammals, birds and reptiles, including whole or divided fresh meat, chilled or frozen meat, salted meat, viscera, head, tail, hoof and other tissues of mammals, birds and reptiles. Raw meat products of various animals, birds and reptiles, such as bacon, cured meat, bacon, etc., also belong to the tax scope of this goods. All kinds of canned meat and cooked meat products do not belong to the tax scope of this goods. 3. Egg products. Refers to the eggs of various birds and reptiles, including fresh eggs and frozen eggs. Processed salted eggs, preserved eggs, preserved eggs, etc. also belong to the tax scope of this goods. Canned eggs of all kinds do not belong to the scope of taxation of this goods. 4. Fresh milk. It refers to the milk of various mammals and the milk produced by purification, sterilization and other processing procedures. All kinds of dairy products processed with fresh milk, such as yogurt, cheese, cream, etc., do not belong to the tax scope of this goods. (3) Animal skins Animal skins refer to raw skins and skins that are directly peeled from various animals (mammals, birds and reptiles) and have not been tanned. Raw hides and sheets are soaked, scraped, depilated, sun-dried or smoked with clear water, salt water or antiseptic liquid, and they are not tanned, which also belong to the tax scope of this goods. (4) Animal Plush Animal Plush refers to the hair, down hair and feathers of various animals that have not been washed. Washed wool, washed velvet, etc. do not belong to the tax scope of this goods. (5) Other animal organizations Other animal organizations refer to other organizations of mammals, birds, reptiles and insects other than those listed above. 1. cocoon. Including fresh cocoons and dried cocoons, and silkworm chrysalis. 2. Natural honey. It refers to the unprocessed natural honey and fresh royal jelly collected. 3. Animal resins, such as shellac. 4. Other animal tissues, such as animal bones, shells, horns, animal blood, animal secretions and silkworm eggs. ?