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为做好一九八三年农业税的征收工作,特通知如下:一、严格贯彻执行“先征后购,先税后贷”的原则。各有关部门,要按照今年财政部、商业部、中国农业银行下发的《关于农业税征收结算问题的联合通知》精神,密切配合,共同努力,保证完成农业税的征收任务。二、正确执行农业税减免政策。各地要根据实际情况,对因遭灾达不到减免条件但又确实无力交纳农业税的纳税人,应由公社(乡)调查申报,经县财政局核实,上报省财政厅批准后,可给予减税或免税照顾。但要从严控制,不准随意扩大减免范围。
To do a good job in the collection of agricultural tax in 1983, special notice as follows: First, the strict implementation of the “pre-requisitioned after the first tax lending” principle. All relevant departments should work closely in line with the spirit of the Joint Circular on Collection and Settlement of Agricultural Taxes issued this year by the Ministry of Finance, the Ministry of Commerce and the Agricultural Bank of China this year and work together to ensure the completion of the task of collecting agricultural tax. Second, the correct implementation of the agricultural tax relief policy. All localities should, according to the actual situation, pay the taxpayers who have failed to meet the conditions for relief but are unable to pay agricultural taxes because of the disaster, they should be investigated and reported by the commune (township) and verified by the County Finance Bureau. After being reported to the Provincial Department of Finance for approval, Tax or tax-free care. But to strictly control, are not allowed to expand the scope of relief.