各省、自治区、直辖市和计划单列市国家税务局：按照国务院规定，退耕还林还草试点工作实行“退耕还林、封山绿化、以粮代赈，个体承包”的方针，对退耕户根据退耕面积由国家无偿提供粮食补助。因此，为粮食部门经营的退耕还林还草补助粮，凡符合国家规定标准的，比照“救灾救 The State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan: In accordance with the guideline of the State Council, the pilot project of returning farmland to forests and pastures implements the principle of returning farmland to forests, closing hillsides to afforestation, taking grain for relief and individual contracting, The area is provided by the state without food subsidies. Therefore, for the grain sector to convert farmland to grassland subsidies for food, where meet the standards set by the state, cf "disaster relief