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我国农业税从一九八五年开始由征粮改为折征代金。今年我省大部分地区春旱夏涝,特别是七、八月份洪涝灾害严重,大面积农田被冲毁,这给农业税的征收工作带来很多问题。为了认真贯彻落实农业税各项政策,搞好农业税由征粮改为折征代金的工作,特作如下通知:一、认真贯彻农业税按粮食“倒三七”比例折征代金的规定。这个规定,是我国农业税收制度的一项重大改革。将农业税征收实物改征代金,农民可以用出售农产品的价款和从事其他项目的收入交农业税,既方便又灵活,有利于农村产业结构的调整,有利于促
Since 1985, the agricultural tax in our country has been changed from levied grain to cash on hand. This year, most areas of our province are exposed to spring, summer, summer and floods. In particular, floods and floods in July and August were severe and large areas of farmland were destroyed. This brought many problems to the collection of agricultural tax. In order to conscientiously implement the agricultural tax policies and improve the agricultural tax by levy grain instead of gold, the special notice as follows: First, conscientiously implement the agricultural tax according to the grain “inverted 37 ” ratio of the provisions of the discount gold. This provision is a major reform of the agricultural taxation system in our country. The collection of agriculture tax levied in kind, the farmers can use the price of selling agricultural products and engage in other projects to pay agricultural income tax, both convenient and flexible, is conducive to the adjustment of rural industrial structure is conducive to promoting