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农业税是国家税收的重要组成部分,包括农业税、农业特产税、耕地占用税、契税,由我省各级财政征收机关参照《中华人民共和国税收征收管理法》负责征收管理。自1994年实行分税制财政体制以来,农业四税收入作为地方财政的固定收入,在全省地方财政收入中占的比重越来越大。为了配合全省农业税收法规宣传活动,使社会各界增加对农业税收政策的了解,本刊全文刊登《农业税收宣传讲话》。这个讲话以现行农业税收法规及其他有关政策为依据,紧密结合农业税收征管的实际,对农业税收各项政策以及执行程序做了比较全面、系统的阐述,目的在于帮助广大干部群众了解农业税收政策法规和增强依法治税意识。
Agricultural tax is an important part of state tax revenue, including agricultural tax, special agricultural products tax, cultivated land occupation tax, deed tax, and tax collection agencies at all levels refer to the “People’s Republic of China Tax Collection and Management Law” for collection and management. Since the implementation of the tax-sharing system in 1994, the income from agricultural four-taxation, as a fixed income of local finance, has taken an increasing share of the total local revenue in the province. In order to tie in with the province’s agricultural tax regulations and publicity activities, so that all sectors of society to increase agricultural tax policy understanding, full published in this issue of “agricultural tax publicity speech.” Based on the current agricultural tax laws and regulations and other relevant policies, this speech closely and comprehensively combines the actualities of agricultural tax collection and management, and provides a comprehensive and systematic explanation of various agricultural tax policies and implementation procedures in order to help the broad masses of cadres and people understand agricultural tax policies Laws and regulations and enhance the awareness of tax administration according to law.