一般要在农作物收获之前向主管部门申报灾情。纳税人首先应根据作物收获情况如实提出减免申请 ,征收机关经过调查核实或群众民主评议 ,村民委员会审查 ,经征收机关批准 ,一般应在农作物征收入库前落实到纳税人 ,即先减后征 ,以避免征后退库。如果受灾后没能及时申报 ,入库后办 Generally, declare the disaster to the competent department before harvesting the crops. Taxpayers should first truthfully make a request for reduction or exemption based on the crop harvesting situation. After the collection and collection agency has gone through the investigation and verification or the mass democratic appraisal and the villagers’ committee review and approval by the collection agencies, the taxpayers should generally be brought to the taxpayers before the collection of the crops, , To avoid levying the library. If you fail to declare timely after the disaster, after storage