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农业税减免是国家对因遭受自然灾害使农业欠收或生活处于贫困状态无能力缴纳农业税的农户,给予的一种农业税减征或免征优惠照顾,它分灾欠减免和贫困减免两种类型。但从审计检查情况来看,各地比较普遍存在以减(免)抵缴的现象,即把本应当年减免给农户的农业税减免款不直接减免到户,用于抵缴下年度农户应缴纳的农业税款。有的在乡镇农业税征收机关环节进行抵缴;有的在村组代征单位环节进行抵缴。这种以农业税减(免)款抵缴农业税款的现象,笔者认为弊多利少:一是使农业税减免政策走了样。农业税减免是党和国家在农村的一项重要经济政策,体现着党和政府对农民的关怀,农业税减免必须落
The agricultural tax relief is a type of agricultural tax relief or exemption granted by the state to rural households who have been unable to pay their agricultural taxes due to natural disasters or who are deprived of their livelihood due to their natural disasters. However, judging from the audit, the phenomenon of reduction (exemption) of payment is prevalent in all parts of the country, that is, the tax relief for agricultural tax that should have been exempted to farmers this year should not be directly exempted to households and should be used to offset the agricultural tax payable in the next fiscal year Agricultural taxes. Some of the township agricultural tax collection agencies to carry out part-time links; and some in the village groups on behalf of the unit to make an offset. This kind of agricultural tax deduction (exemption) against agricultural tax phenomenon, I think more harm than good: First, the agricultural tax relief policy has gone. Agricultural tax relief is an important economic policy of the party and the state in the countryside. It reflects the concern of the party and the government on peasants. Agricultural tax relief must fall