┌──────────────────────────┬───┐
│                      税目                          │税率  │
├──────────────────────────┼───┤
│一、烟叶产品                                        │      │
├──────────────────────────┼───┤
│晾晒烟叶                                            │31%   │
├──────────────────────────┼───┤
│烤烟叶                                              │31％  │
├──────────────────────────┼───┤
│二、园艺产品                                        │      │
├──────────────────────────┼───┤
│毛茶                                                │16％  │
├──────────────────────────┼───┤
│柑桔香蕉荔枝苹果梨                                  │12％  │
├──────────────────────────┼───┤
│其他水果干果                                        │10％  │
├──────────────────────────┼───┤
│果用瓜                                              │8％   │
├──────────────────────────┼───┤
│蚕茧                                                │8％   │
├──────────────────────────┼───┤
│三、水产品（海淡水、滩涂养殖和海淡水捕捞及水生植物）│8％   │
├──────────────────────────┼───┤
│四、林木产品                                        │      │
├──────────────────────────┼───┤
│原本原竹                                            │8％   │
├──────────────────────────┼───┤
│生漆天然树脂                                        │10％  │
├──────────────────────────┼───┤
│天然橡胶                                            │8％   │
├──────────────────────────┼───┤
│五、牲畜产品                                        │      │
├──────────────────────────┼───┤
│牛皮猪皮羊皮                                        │10％  │
├──────────────────────────┼───┤
│羊毛兔毛                                            │10％  │
├──────────────────────────┼───┤
│羊绒驼绒                                            │10％  │
├──────────────────────────┼───┤
│六、食用菌                                          │      │
├──────────────────────────┼───┤
│黑木耳银耳香菇蘑菇                                  │8％   │
├──────────────────────────┼───┤
│七、贵重食品                                        │      │
├──────────────────────────┼───┤
│海参鲍鱼干口燕窝鱼唇鱼翅                            │25％  │
└──────────────────────────┴───┘