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继1983年国务院作出《关于对农林特产收入征收农业税的若干规定》之后,1989年国务院又颁发了《关于进一步做好农林特产农业税征收工作的通知》。随之各省、自治区、直辖市人民政府也依照国务院规定和通知的精神并结合当地实际情况,陆续制定了征收农林特产农业税(以下简称农林特产税)的具体办法。但是,始终没有一个统一的农林特产税正式条例。随着农林特
Following the State Council’s “Several Provisions on the Collection of Agricultural Taxes on the Income of Specialties of Agriculture and Forestry” in 1983, the State Council issued in 1989 a “Circular on Further Improving the Collection of Agricultural Taxes on Special Agricultural and Forestry Products.” Subsequently, the people’s governments of provinces, autonomous regions and municipalities directly under the Central Government have also formulated specific measures for the collection of special agriculture and forestry agricultural taxes (hereinafter referred to as special agricultural and forestry taxes) in line with the provisions of the State Council and the circular in the light of actual conditions. However, there is no uniform formal regulation on special agricultural and forestry products tax. With agriculture and forestry special