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支农周转金是财政支农资金的组成部分,属财政性资金。财政部门通过对支农周转金的发放、回收、周转使用,支援农业生产的发展。它与银行信贷资金的主要区别在于是否向用款者收取费用(或利息)。而实行收取支农周转金占用费办法,无疑于将支农周转金与银行信贷资金等同起来,完全改变了支农周转金的财政性。许多同志认为,财政部
The working capital support agriculture is an integral part of the financial support for agriculture, which is a financial fund. The finance department supports the development of agricultural production through the issuance, recovery and revolving use of the working capital for supporting agriculture. The main difference between it and bank credit funds is whether to charge users (or interest). However, the implementation of the method of collecting occupation fees for supporting agriculture revolving funds undoubtedly equates supporting agriculture funds with bank credit funds and completely changes the fiscal nature of the agriculture support funds. Many comrades think the Ministry of Finance