为巩固农村税费改革成果,减轻农民负担,落实农业税减免政策,规范减免行为,确保对农业税纳税困难对象的优先照顾,体现党和政府对他们的关心和爱护,自2003年起该市农业税社会减免全面实行先减后征。一、农业税社会减免资金为农业税计征正税及附加的7%,以乡镇为单位。乡镇根据各村 In order to consolidate the achievements of the reform of rural taxes and fees, reduce the burden on peasants, implement the agricultural tax relief policy, standardize relief activities, ensure the priority care for the taxpayers who are in difficulty in agricultural taxation, embody the care and love of the party and government, and since 2003, The full implementation of the first reduction after relief. First, the agricultural tax social relief funds for the agricultural tax levied taxes and surcharges of 7% to the township as a unit. Township according to the village