一、为了减轻受灾农民税收负担,对地方财政因执行农业税(含牧业税)灾歉减免政策而减少的农业税收入,中央财政给予专项补助。为加强资金管理,确保农业税灾歉减免政策落实到纳税人,制定本办法。 二、农业税灾歉减免资金专项用于受灾地区农民的农业税减免,受灾农民为该项资金最终受益者。 三、因农业税灾歉减免减少的地方财政收入由中央财政和省级财政共同承担。 四、对纳税人申报的受灾情况,地方各级农业税征收机关要深入实际,调查研究,做到报后查实,查后 First, in order to reduce the tax burden on peasants affected by the disaster, the central government will grant a special subsidy to the agricultural tax revenue that is reduced by the implementation of the agricultural tax (including the livestock tax) by local governments for implementing the tax relief (including the tax on agriculture). In order to strengthen the management of funds and ensure that the agricultural tax relief deduction policy is implemented to the taxpayers, this approach is formulated. Second, the agricultural tax relief fund for the relief of agricultural tax relief for peasants in the affected areas, the affected farmers for the ultimate beneficiaries of the funds. Third, due to tax reduction agricultural tax reduction of local financial revenue by the central government and provincial finance to share. Fourth, taxpayers declare the disaster situation, local governments at all levels of agricultural tax levied on the actual, investigation and study, so that after the report verified, check after