一、工商业税部分(一)渔民销售自己产品,持有当地村政府以上之证明者,免征营业税及所得税。(二)水产公司或有固定组织经营渔捞业者(如渔输业),按税率百分之一征营业税,按一般工商业征所得税。(三)专向渔民收购产品转售营利之鱼业行栈、鱼业合作社、鱼市场、鱼店及鱼贩,按税率百分之二.五课征营业税,按一般工商业课征 First, the industrial and commercial tax section (A) fishermen sell their own products, holders of local village government certificates above, exempt from sales tax and income tax. (2) Where a fishery company or a fixed organization operates a fishing industry (such as the fishing industry), the business tax is levied at 1% of the tax rate and the income tax at the general industrial and commercial level. (C) 2% tax rate is levied on sales of fish trades, fish cooperatives, fish markets, fish shops and fishmongers that are specialized in the sale of products to fishermen.