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该办法规定,从事农业生产有农业收入的单位和个人,都应缴农业税。农业税的最高税率为常年产量的7%,各县(市、区)农业税税率,由省人民政府根据各地的实际情况另行核定。国有农垦农场、劳改劳教农场按其常年产量的4%征收。征收农业税的范围为粮食作物(包括谷类、薯类、豆类)收入,棉花、油料、烟叶、麻类、糖料、饲草和其他农作物收入。常年产量按1994年至1998年的农作物实际平均产量评定。耕种
The approach stipulates that all agricultural units engaged in agricultural production and individuals should pay agricultural taxes. The maximum tax rate for agricultural tax is 7% of the annual output. The agricultural tax rate in each county (city, district) is separately verified by the provincial people’s government according to the actual situation in each place. State-owned farms, farm reeducation through labor farm by 4% of its annual production charge. The scope of the agricultural tax is the income from food crops (including cereals, potatoes, beans), cotton, oilseeds, tobacco leaves, bast, sugar, forage and other crops. The annual output is based on the actual average crop yield from 1994 to 1998. Cultivation