最近,读者来信反映,有些地方的乡(镇)政府将教育事业费附加随同农业税一并征收,询问这种做法是否妥当。本刊就此问题走访了财政部农业财务司,现答复如下: 根据农业税法规和国务院国发(1984)174号文件《国务院关于筹措农村学校办学经费的通知》的精神,把教育事业费附加随同农业税一并征收的做法是不妥当的。首先,两者性质不同。农业税是国家向一切从事农业生产、有农业收入的单位和个人依法征收 Recently, the letter from the readers reflected that some township (town) governments in some places have collected the education surcharges together with the agricultural tax and asked if this is appropriate. In this issue, we visited the Agricultural Finance Division under the Ministry of Finance. We hereby reply as follows: In accordance with the agricultural tax laws and regulations and the document No. 174 of the State Council issued in the Circular of the State Council on Raising Funding for Running Schools in Rural Schools, It is improper to collect together. First, the two are different in nature. Agricultural tax is collected by the state from all units and individuals engaged in agricultural production and with agricultural income according to law