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根据国务院《关于对农林特产收入征收农业税的若干规定》,贵州、河南、陕西三省人民政府1984年先后制订颁发了对农林特产收入征收农业税实施办法。三省在实施办法中强调指出,对农林特产依法合理征税,是为了平衡农村各种作物的税收负担,以利于促进和调节农业生产的全面发展,更好地
According to the State Council’s “Several Provisions on Agricultural Taxes on Special Agricultural and Forestry Incomes,” the people’s governments of Guizhou, Henan and Shaanxi Provinces in 1984 formulated and promulgated the Measures for the Implementation of Agricultural Taxes on the Incomes of Special Agricultural and Forestry Products. In implementing the measures, the three provinces emphasized that the legitimate taxation of agricultural and forestry products in accordance with the law is to balance the tax burden on all kinds of crops in rural areas in order to promote and regulate the all-round development of agricultural production and better