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根据《财政部、国家税务总局关于2003年农村税费改革试点地区农业特产税有关问题的通知》(财税 [2003]136号)精神,为确保全国农业特产税税收政策的统一性,经省政府研究决定,停止执行《四川省人民政府办公厅关于停止征收农业特产税的通知》(川办函[2003]56号)中停征烟叶农业特产税及附加的有关规定,并恢复征收烟叶农业特产税及附加。现将有关事项通知如下。一、恢复征收烟叶农业特产税及附加。从2003年6月1日起,对从事烟叶收购的单位或个人按《四
In accordance with the spirit of “Circular of the Ministry of Finance and the State Administration of Taxation on Issues Related to Special Agricultural Products in the Experimental Areas of Rural Tax Reform in 2003” (Cai Shui [2003] No. 136), in order to ensure the uniformity of the taxation policies on special agricultural products in the country, Study and decided to stop the implementation of the “General Office of Sichuan Provincial People’s Government on the termination of agricultural specialties tax notice” (Chuan Hsin-Han [2003] No. 56) to stop tobacco special agricultural products tax and additional relevant provisions, and the resumption of special agricultural products Tax and surcharges. The relevant matters are hereby notified as follows. First, the restoration of tobacco special agricultural products tax and surcharges. From June 1, 2003 onwards, engaged in tobacco leaf purchase units or individuals according to "four