各地税务部门必须严格执行稳定农业税负担的政策。各省、自治区、直辖市的农业税细粮征收任务总额由中央控制。计税价格随国家粮食合同定购价格相应调整,地方无权随意调增农业税负担。农业税收征收机关要及时掌握计税土地的增减变动情况,按现行政策解决“有税无地”、“有地无税”及税负畸轻畸重问题,以保证农业税负担政策的全面贯彻落实。要严格区分税费的政策界限,杜绝税费混征的错误做法,不得以农业税之名征收其他费用。通知强调,对农业特产税要严格按照政 Tax departments at all levels must strictly implement the policy of stabilizing the burden of agricultural tax. The total amount of the task of collecting the fine grain for agricultural tax in all provinces, autonomous regions and municipalities directly under the Central Government shall be controlled by the Central Government. Tax prices with the national grain contract price adjustment, the local government has no right to raise agricultural tax burden. Agricultural tax collection agencies should keep abreast of changes in taxable land, and solve the problems of “land tax-free” and “land tax-free” in accordance with the existing policies so as to ensure the full implementation of the policy on agricultural tax burdens. To strictly distinguish between the policy limits of taxes and fees, put an end to the mistaken practice of mixing taxes and levies, and may not levy other fees under the name of agricultural tax. The circular stressed that special taxes on agricultural products should be strictly in accordance with the government