农业特产税属地方税 ,是根据 1 994年 1月 3 0日《国务院关于对农业特产收入征收农业税的规定》开征的 (以下简称《规定》)。该《规定》虽未将蜂蜜等蜂产品列入征收农业特产税范围 ,但根据《规定》第三条第 (七 )项“省、自治区、直辖市人民政府确定的其他农业特产品收入”赋于 The special agricultural tax is a local tax levied on the basis of the “State Council’s Provisions on the Collection of Agricultural Taxes on the Income of Agricultural Products,” January 30, 1994 (hereinafter referred to as the “Regulations”). Although the “Regulations” did not include bee products such as honey in the scope of levying special agricultural products, according to Article 3 (7) of the “Provisions”, “revenue from other agricultural products” determined by the people’s governments of provinces, autonomous regions and municipalities directly under the Central Government