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广西桂林地区1983年恢复开征农林特产税,1990年征收农林特产税2100万元,超过农业税收入300万元,成效显著,令人瞩目。其成功的经验可归纳为以下几点。首先,把农林特产税打入财政收入包干基数,将征收收入的62.5％列入预算,5％上缴自治区财政,10％作为农林特产周转金,15％作为征收经费,17.5％作为附加,主要用于修桥补路。这种分配体制大头是预算包干收入,使任务完成的好坏直接影响到各级财政支出,激发了县、乡、村领导和财税部门抓收入的
In 1983, Guangxi’s Guilin area started to reintroduce its special agricultural and forestry products tax. In 1990, it collected 21 million yuan of special taxes on agriculture and forestry and more than 3 million yuan of agricultural taxes. The remarkable result was remarkable. The successful experience can be summarized as follows. First of all, the special taxes for agriculture and forestry shall be put into the basis of revenue and tax revenue. 62.5% of the collected income shall be included in the budget, 5% shall be turned over to the finance of the autonomous region, 10% shall be the agriculture and forestry specialty revolving fund, 15% shall be levied, 17.5% In the repair bridge make up. The bulk of this distribution system is the revenue from the budget package, which directly affects the fiscal expenditures at all levels and stimulates the revenue collection by county, township and village leaders and taxation departments