各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局,新疆生产建设兵团财务局:根据《中共中央、国务院关于进行农村税费改革试点工作的通知》(中发[2000]7号)和《国务院关于进一步做好农村税费改革试点工作的通知》(国发[2001]5号),结合《国务院关于对农业特产收入征收农业税的规定》(1994年国务院第143号令),现对农村税费改革试点地区农业特产税的若干政策作如下调整:一、农业特产税的征收环节1.下列应税品目在收购环节征收 Finance Bureau (Bureau), Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: According to the “Circular of the CPC Central Committee and the State Council on Pilot Work on Reforming Rural Taxes and Fees” (Zhongfa [2000] 7 (Guo Fa [2001] No. 5) and in conjunction with the “Provisions of the State Council on the Collection of Agricultural Taxes on the Income of Agricultural Products” (State Council Decree No. 143 of 1994), and the “Notice of the State Council on Further Improving the Reform of Rural Taxes and Fees” (Guo Fa [2001] No. 5) Now the rural tax reform pilot areas of special agricultural products tax a number of policies to make the following adjustments: First, the special agricultural products tax collection section 1. The following taxable items collected in the acquisition link