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1994年分税制财税体制实施以来,汉中市地方财政收入结构发生了较大的变化,农业税收已成为地方固定收入最具增长潜力的主要税种,尤其是农业经济占主导地位的县,以农业特产税为重点的农业税收在县级财政中所占的比重逐年增大,对保证干部工资发放,缓解财政困难,促进经济发展发挥着举足轻重的作用。这些变化了的新情况、新形势给农税工作带来了许多新的课题。最近,我们到南郑、西乡、洋县、宁强等县就农业税收与财源建设进行了一次深入调查,从而使我们对农业税收工作在新时期所面临
Since the implementation of the tax-sharing system in 1994, the local fiscal revenue structure in Hanzhong has undergone major changes. Agricultural taxation has become the main tax item with the most potential for growth of fixed income in the localities, especially in counties where the agricultural economy is dominant. Special agricultural tax As the focus of the agricultural tax in the county financial account for a growing proportion, to ensure that cadres payroll, alleviate financial difficulties and promote economic development play a decisive role. These new changes and the new situation have brought many new topics to the agricultural tax work. Recently, we went to Nanzheng, Xixiang, Yangxian and Ningqiang counties for an in-depth investigation of agricultural tax revenue and financial resources so that we can face the new situation of agricultural tax revenue in the new period