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日前,国家税务总局农税司负责人针对部分地区存在的违反国家农林特产税和屠宰税征收政策等现象指出,各地税务机关对此项税种征收要严禁平摊。 这位负责人说,农林特产税要严格按照农业特产品应税产品实际计税收入计算征收。对农林特产品应税实际计税收入有帐可查的,要采取查帐征收的征收方式;对无帐可查的,可实行核定征收等多种征收方式。遇有自然灾害和市价偏低,要给予适当调减,切实做到据实征收。农林特产税严禁按人头或地亩平摊税款,不得对没有从事农林特产品生产经营和没有农业特产收入的征税。农业税、农林特产税,两税不得重复征收。
Recently, the responsible person of the Department of Taxation of the State Administration of Taxation pointed out that some tax authorities violated the state special tax on agricultural and forestry products and slaughtering taxes in some areas and pointed out that the tax authorities at all localities must strictly prohibit the collection of such taxes on a flat basis. The official said that special agricultural and forestry products tax should be strictly in accordance with the actual taxable products of agricultural products taxable income calculated. If the actual taxable income of agricultural and forestry special products is available for investigation, it shall adopt the collection method of accounting collection and collection; In case of natural disasters and low market prices, it is necessary to give appropriate reduction, and actually make the actual collection. The special taxes on agriculture and forestry are forbidden to pay taxes on their own according to their own land or mu, they shall not levy taxes on the production and operation of special agricultural and forestry products and on the revenue of agricultural products that are not agricultural products. Agricultural tax, special agricultural and forestry tax, two taxes shall not be repeated.