In addition, the tax documents stipulate that all localities can tax agricultural products that are not included in the above-mentioned items in the special product category according to local resources and local specialties, so it can be regarded as the perfection of the special product category. There are mainly the following categories: precious food, medicinal materials, special cultured products, special crops, such as sea cucumber, abalone, scallop, bird's nest, fish lips, shark's fin, Lycium barbarum, Fritillaria, pilose antler, antler, Arnebia euchroma and Dayun, such as mink, snake, scorpion, bullfrog, snail, nutria, honey, hops, melon seeds and tomato for sauce. However, it is not difficult to see that the majors specified in this system are conceptually different from those discussed in this paper. Just different from conventional agricultural products. Its purpose is to balance the agricultural tax burden, levy additional special taxes on some products with significant value-added in agricultural products, and focus on the comparative benefits of agriculture. From the perspective of academic research, this definition and classification are not scientific, mainly as follows.
The following points:
(1) can not fully reflect the characteristics of specialty products, but only "extremely high economic benefits", while other characteristics of specialty products are not fully displayed;
(2) It is not inclusive enough to cover most of China's characteristic resources. Therefore, all localities need to supplement categories according to local conditions and formulate corresponding local policies, which will bring some confusion to the management and operation of specialty products;
(3) This category system cannot keep pace with the times and needs to be constantly updated. It shows that some products have degenerated into conventional agricultural products with the improvement of agricultural production technology and should be included in the management of conventional agricultural products. For example, under the planned system, China's fruit production is very low, which can't fully meet people's living needs. Except for some rare fruits, fruits belong to the general public and should not be included in the category of specialty products. Tax regulation of such products is undoubtedly not conducive to the adjustment of agricultural industrial structure. In fact, most provinces in China have adjusted the scope and range of special tax collection. At the beginning of this year, Zhejiang province completely stopped collecting agricultural specialty taxes throughout the province to effectively reduce the burden on farmers.
Chengkoulao bacon
Chengkou old bacon is produced in Chengkou County, Chongqing, and it is a famous dish with Chinese flavor in Chongqing. Famous brand products in Chongqing have a history of more than 500 years and enjoy a high reputation both inside and outside the city.
Weird Hu dou
Chongqing's strange-flavored beans are unique in technology and flavor, combining hemp, spicy, sweet, salty, fresh and crisp, which is a must. Hudou granules are as hard as mulberries, moist in color, sweet, crisp and delicious, spicy and salty, comfortable and refreshing, and there is a wonderful taste of imagination besides intuition when enjoying the products. There are many strange smells, and they complement each other, hence the name.
Zhongxian bean curd
Zhongxian bean curd is a specialty of Zhongxian county in Chongqing. Zhongzhou bean curd brain began in Tang Dynasty and flourished in Qing Dynasty. It has been flourishing for more than a thousand years. Among them, the strains used were isolated from the mold house opened in the twelfth year of Yongzheng in Qing Dynasty, and their enzyme diversity and decomposition power were unique in China. Zhongzhou tofu is rich in protein, carbohydrates, unsaturated fatty acids, minerals, 8 essential amino acids that cannot be synthesized by human body, carotene, vitamins and so on. Has effects in invigorating spleen, soothing liver, moistening dryness, and removing dampness.
Liang ping Zhang ya
Zhang duck, originated from Chongqing Liangping, braised for three generations. Known for its dry, fragrant and thin characteristics, it has become a major specialty in Chongqing. Before liberation, Duck and his adoptive father Zhang opened a shop in Taibaiyan, Wanxian County to sell roasted meat. In the early days of the founding of New China, Zhang Xinghai came to Xi Zhong Street in Liangshan County (now liangping county) to sell roasted meat. While inheriting the technology of marinating from his adoptive father, he also studied the formula and technology of marinated duck. After repeated trial production, the braised roast duck with certain characteristics was developed in July 1953.
Hechuan peach slice
Hechuan Taopian is one of the traditional scenic spots of Han nationality in Hechuan District, Chongqing. Established on 1840. It is made of refined glutinous rice, walnut kernel, white sugar, honey rose and other raw materials. It is characterized by fine powder, softness, thin slice, white color, sweet taste and rich peach kernel and rose fragrance. 19 17 won the Panama gold medal in Panama Expo. The protection scope of Hechuan Taopian geographical indication products is the administrative area under the jurisdiction of Hechuan District, Chongqing.
Jiangjin mi Hua Tang
Jiangjin popcorn candy, named after being produced in Jiangjin, Chongqing, is one of the famous specialties in Chongqing. Made of high-quality glutinous rice, walnut kernel, peanut kernel, sesame, white sugar, animal and vegetable oil, maltose, rose sugar, etc. After 10 multiple processes. The product is white and crystal clear, sweet and crisp, refreshing and slag-melting, sweet but not greasy, rich in nutrition, and has the effects of nourishing yin and tonifying kidney, stimulating appetite and strengthening spleen.
Shixian Taibai Liquor
Shixian Taibai Liquor is one of the famous specialty liquors in Chongqing. Shixian Taibai Liquor adopts traditional solid-state fermentation and "double cellar" technology, selects five kinds of high-quality red grain, rice, glutinous rice, corn and wheat in the Three Gorges reservoir area as raw materials, and introduces sweet Xie Fengquan water to brew it carefully. Long-term cellar storage and exquisite blending technology make Shixian Taibai Liquor have a unique style of "rich cellar fragrance, mellow and soft, sweet and refreshing, and long aftertaste".
Jiangxiaobai
Jiang Xiaobai, produced in Jiangjin, Chongqing, is one of the famous specialty wines in Chongqing. Jiang uses a single sorghum Xiaoqu liquor brewing process, and the process is standardized. Its taste is simple, soft and sweet, and it is deeply loved by consumers in Chongqing and even many parts of the country. Jiang is known by people with the slogan "I am Jiang, and life is very simple", which also makes more and more young people like this kind of sentimental wine.
Shancheng beer
Shancheng beer is a household name of Chongqing people and one of the famous Chongqing specialty wines. Shancheng beer enjoys a high reputation in China for its pure taste, light and refreshing (mellow), beautiful and generous packaging, stable flavor and conforming to consumer fashion.
Chongqing hot pot
Chongqing hot pot is one of the most famous cuisines in Chongqing. Chongqing hot pot is spicy and delicious, so it is deeply loved by diners all over the country. Chongqing hot pot is delicious because of its delicious hot pot bottom material, which has become a must-buy specialty for tourists from all over the world when they come to Chongqing.
fuling zhacai
Fuling mustard tuber, named after its production in Fuling, Chongqing, is one of the famous specialties in Chongqing. Fuling produces a kind of green vegetable head with developed stems and milky white protrusions under the petiole, which is the main raw material of mustard tuber. Fuling mustard tuber is made of green vegetables and other raw materials through special processing technology, which has a unique flavor of crisp, tender, fresh and fragrant, and is rich in many nutrients that are very beneficial to human body. It can stimulate appetite, is easy to digest, and is deeply loved by the masses. Chengdu: Wenjun Liquor, Wupang Duck, Yuanbao Chicken, Sichuan Pickle, Quanxing Daqu Liquor, Halogen Lacquer Products, Porcelain Fetal Bamboo Weaving, Shu Embroidery, Shu Brocade, Sugar and Oil Fruit.
Nanchong (China Silk Capital and Fruit City): silk, winter vegetables, Yingshan Xingde red oil, North Sichuan bean jelly, Guokuiguan bean jelly, Peng 'an Jincheng 100, rice tofu, Jiangsu bean curd, Yingshan dried salted duck.
Langzhong City, Nanchong: preserved eggs with pine flowers, steamed buns with Baoning, beef with Zhang Fei, steamed buns with Baoning, and cold noodles with beef (collectively referred to as Langzhong Four Monsters: selling vinegar as a drink, blackening beef, steamed buns with stamps, and cold noodles with warm warmth).
Yibin: Yibin dough sculpture, burning noodles, Yibin Wuliangye, meat rabbit, camphor oil, black tea, broken rice sprouts and Lizhuang white meat.
Zigong: fireside beef, white cake, Tian-pai hot sauce, tie-dye, Taihu well vinegar, Zigong red orange, Zigong fat beef, Zigong convenience food seasoning, Rongxian Changjiu, paper-cut, shredded bird's nest, Dandan Noodles, mutton soup, beef soup, Zigong well salt, Zigong Lantern Festival and dinosaur museum.
Neijiang: Preserved beef noodles.
Dazhou: Deng Ying beef, ramie, Liu Dong fermented grains, Sanhui specialty vinegar.
Suining: Chinese cabbage sufu, Tuopai Qujiu, Xulaosan tofu skin.
Aba: Hei Hu Palm, Morchella, Boletus and Tricholoma matsutake.
Others: Sichuan Ganju, Hechuan Dahongpao, Luzhou Longan, Aba Apple, Tongnan Huangtao, Jinchuan Sydney, Shejiang Litchi, Carya cathayensis, Musk, Paeonia lactiflora, Eucommia ulmoides, Cordyceps sinensis, Gastrodia elata, Radix Angelicae Dahuricae, Radix et Rhizoma Rhei, Fructus Toosendan, Radix Aucklandiae, Bulbus Fritillariae Cirrhosae, Yujing, Radix Aconiti Lateralis, Alismatis Rhizoma, Chuanxiong, Rosaceae, Carthami Flos, and Chuanmingshen. Tianfu peanut, Xufu old rotten egg, Xufu fragrant oil, Jianmen ham, Guanghan wrapped silk rabbit, dyed mountain bamboo curtain, Anyue bamboo mat, bamboo rattan, Nanchong bamboo curtain painting, Song Bi, Huili green pottery and Guangyuan Baihua stone carving Guiyang: Qingzhen Liangshuijing old bacon, spicy sausage, spicy mountain pepper, spicy mycelium, spicy pickles, Liu Qingzhen menstrual yellow stripe and Qingyan chicken pepper.
Zunyi: Huafengdan and Eucommia ulmoides Oliv. Maotai, Jin Miao, Shangji bean curd, peach blossom, Hailongmi, Tongcaodui painting, Yaxijiao wine, Dongjiu, brown bamboo stick, silk, embroidery, Zunyi flue-cured tobacco, Zunyi Evodia rutaecarpa, Zunyi Youminpu, day lily, Zunyi Mao Feng, Wuchuan grey tofu, Zhashui beef jerky and Wuchuan sesame seed cake.
Zhenyuan: Qingxi Daqu, Dong Embroidered Waist, Zhenyuan Peach, Zhenyuan Yangchang Tea and Zhenyuan Daocai.
Libo: Gordon brand old bacon, Gordon brand Libo wind pig, Gordon brand gold and silver liver.
Others: Mao Feng, Duyun Maojian Tea, Meijiang Tea, Mushrooms, Auricularia, Tremella, Black Glutinous Rice, Fragrant Rice, Coicis Semen, Gastrodia elata, Musk, Poria, Dangshen, Sansui Duck, Shangnong Jinji, Xishui Daqu Liquor, Pingba Pit Wine, Dushan Pickled Sauerkraut, Duyun Taishi Cake, Batik, Dafang Lacquerware, Yuping flute. Kunming: Yunnan Baiyao, Yunnan Camellia, Yunnan Weiqi, tooth carving products, national costumes, crossing the bridge rice noodles, feather painting, Yanglin fat wine, rose brine, red panda smoke, roasted phoenix tail, roasted ham, tofu-wrapped, steamed chicken, various mushroom hot pots, Xundian beef jerky, bait blocks, scorpions, spotted copper products and batik products.
Yuxi: Huoshao Cake, Jiangchuan Bighead Carp, Ailaoshan Town, Maoduoli Soup Cake.
Dali: Dali straw hat, Dali Sydney, marble handicrafts, tie-dyed cloth, Bai costumes, Cangshan azaleas, Binchuan raisins.
Lijiang: costustoot, gastrodia elata wine, dictyophora indusiata, flower wine, preserved ribs.
Others: Ivory Mango, Eyeless Pineapple, Zhubaoli, Plum, Star anise, Hericium erinaceus, Honey, Auricularia auricula, Tricholoma matsutake, Chicken Fir, Notoginseng Radix, Cordyceps, Amomum villosum, Kusnezoff monkshood, Yungui, Xuanwei Ham, Zhaotong Gastrodia elata, Rose kohlrabi, Dai Grilled Fish, Taro Grass Roasted Chicken, Yunnan Eight Snacks, Sichuan Wood Carving, Tin Crafts, etc. Chengde: Hawthorn, Crystal Cake, Silk Cake, Auspicious Vegetables, Seabuckthorn, Kanshang Sour Tablet, Walnut, Day Lily, Kiwi Fruit and Bonzi.
Others: Zhaozhou Sydney, Xinglong Hongguo, Cangzhou Jinsixiaozao, Xuanhua Grape, JD.COM Chestnut, Shexian Walnut, qi zhou Medicinal Material, Shabei Xueqi, Handan Congtai Daqu, Great Wall Dry Liquor, Baiyangdian Preserved Egg, Huimin Braised Chicken, Cangzhou Winter Vegetable, Hebei Shrimp, Tangshan Ceramics, Dingci, Yongjia Woodcarving, Quyang Stone Carving, Qinhuangdao Shell Carving, Shanhai.
Hengshui: Hengshui Laobaigan, painted snuff bottles, Hengshui "Palace Goldfish", waiting shop brushes, Wuqiang New Year pictures, Jizhou peppers, British furs and Shenzhou peaches.
Tangshan: Tangshan donkey shadow play, Tangshan hemp sugar, Qianxi chestnut, etc.
Baoding: iron ball (that is, blacksmith Wang's fitness ball), batter, spring is not old (a kind of pickles), Wangdu pepper and so on.
Xinji (Land of Leather): Fur
Yixian: Yishui Gu Yan (jade belt stone, stone source is on the verge of exhaustion) jujube juice.
Yuxian (Hometown of Paper-cutting): Paper-cutting
Zhangjiakou: Tricholoma
Gaobeidian: shredded tofu
Hejian: Donkey meat is on fire.
Zanhuang county: golden jujube
Yuanshi County: Xiaoyangli, Tenant Walnut and Dahongpao Persimmon.
Nostoc flagelliforme and Osmunda japonica. , bracken, Kangxian auricularia, Lanzhou lily, day lily, Gangu pepper, Lanzhou peach, Linze jujube and Elaeagnus angustifolia. , seabuckthorn. Longnan Kiwifruit, Longnan Sweet Persimmon, Tianshui Huaniu Apple, Dongguo Pear, Ruaner Pear, Lanzhou White Melon, Bitter Rose, Alfalfa, Achnatherum splendens and Astragalus membranaceus. Linxia yellow rice wine, Jiuquan luminous cup, Dunhuang Apocynum venetum, Dunhuang Li Guang dried apricots, Dunhuang Mingshan jujube, Dunhuang woodcarving Tianshui carved lacquer, Lanzhou carved gourd, Yan Tao, Lanzhou hookah, Inner Mongolia carpet, camel hair, goat skin, squirrel skin, lynx skin, velvet antler, cistanche, Codonopsis pilosula, Lycium barbarum, Astragalus, auricularia, Nostoc flagelliforme and deer fetus.
Ma Lun An, Mongolian Boots, Hailaer, Marmota Manzhouli, Hulunbeier Lynx, Chinchilla Xing 'anling, Xilingol Grassland Mushroom, Hetao Melon, Roasted Whole Sheep with Flavor Cuisine, Roasted Lamb Leg, Air-dried Beef Dried, Famous Milk Skin with Flavor, Milk Tofu, Koumiss Wine and Zhaojun Wine.