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新的农业税征收办法规定,从事农业生产有农业收入的单位和个人,都应缴农业税。农业税的最高税率为常年产量的7%,各县(市、区)的农业税税率,由省人民政府根据各地的实际情况另行核定。国有农垦农场、劳改农场按其常年产量的4%征收。征收农业税的范围为粮食作物收入,棉花、油料、烟叶、麻类、糖料、饲草和其他农作物收入。常年产量按1994年至1998年的农作物实际平均产量评定。耕种河滩等无固定收入土地的,按当年实收农作物产量的4%计征。依法开垦荒地所得的农业收入,从有收入之年起,农业税免征
The new agricultural tax collection regulations, engaged in agricultural production units and individuals have agricultural income, should pay agricultural taxes. The maximum rate of agricultural tax is 7% of the annual output. The agricultural tax rate in each county (city, district) is separately verified by the provincial people’s government according to the actual situation in each place. State-owned farms, farm labor levied at 4% of its annual production. The scope of the agricultural tax is the income from food crops, cotton, oilseeds, tobacco, bast, sugar, forage and other crops. The annual output is based on the actual average crop yield from 1994 to 1998. Cultivation of beaches and other non-fixed income land, according to the actual production of 4% of crop yield. Agricultural income from reclamation of wasteland shall be exempted from agricultural tax from the year of income