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几年来的实践证明,集中有限资金,重点扶持,连片开发,建立农林特产生产基地是改坐特产税税源结构不合理、点少面窄现状的有效途径。 一、确定扶持方向,选准扶持项目。财政部规定,从一般特产税正税中提取15％,烟叶特产税正税提3％作为农业特产发展周转金。由于这部分资金有限,不
Practice over the past few years has proved that it is an effective way to concentrate the limited funds, key support, contiguous development and establishing a production base specializing in agriculture and forestry so that the source structure of special-type special tax revenue will be irrational and with fewer points and fewer sides. First, determine the direction of support, select the appropriate support project. The Ministry of Finance stipulates that 15% should be taken from the general special purpose tax and 3% as the special tax on tobacco specialties as the revolving fund for the development of special agricultural products. Because this part of the funds is limited, no