┌──────────────────────────┬───┐ │                      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％  │ └──────────────────────────┴───┘