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现行农村征税办法,存在的主要问题是:非基本核算单位的生产大队与基本核算单位的生产大队由于征税办法不一致,税收负担不够合理。为了适应当前新的形势,促进农业生产新高潮,有利于发展多种经营,有利于巩固集体经济,现在根据国务院(65)国财办字293号批转财政部关于修订农村社队工商税征收办法,结合我省具体情况,对农村人民公社、生产大队、生产队工商税征收办法,规定如下:
The main existing problems in the existing rural tax collection methods are that the tax burden of the production brigade of the non-basic accounting unit and that of the basic accounting unit is not reasonable due to the inconsistency in tax collection methods. In order to adapt to the current new situation and promote a new upsurge of agricultural production, which is conducive to the development of diversified operations and to the consolidation of the collective economy, it is hereby approved by the Ministry of Finance of the People’s Republic of China (65) Measures, combined with the specific circumstances of our province, the rural people’s communes, production brigades, production tax collection methods, the provisions are as follows: