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西宁市、各自治州人民政府,海东行署,省政府各委、办、厅、局:根据《中共中央国务院关于促进农民增加收入若干政策的意见》(中发[2004]1号)精神,为进一步减轻全省农牧民负担,增加农牧民收入,巩固税费改革成果,现就取消农业特产税、降低农牧业税税率提出如下实施意见:一、减免税政策根据国家有关政策和我省实际,自2004年起,全省取消农业特产税;免征“三江源”地区果洛州6县,玉树州6县,黄南州的泽库县、河南县,海南州的兴海县、同德县,海西州格尔木市唐古拉山乡的农牧业税;全省其他地区降低农牧业税税率1个百分点。各地扩大减免农牧业税范围的,可根据当地财政状况自行确定。二、资金来源2004年全面执行取消农业特产税政策后,中央财政按2002年决算实际征收数的80%补助,省财政配套补助20%。2004年起按降低农牧业税税率1个百分点的政策执行,中央财政同样按80%给予补助,省级配套补助20%。扩大免征农牧业税范围减收的部分,由省级财政通过专项资金给予补助。取消农业特产税和降低农牧业税税率,地方20%配套补助部分全部由省级
Xining Municipal People’s Government, Haidong Administrative Office and Provincial Government Ministries, Offices, Offices and Bureaus: In accordance with the “Opinions of the State Council on Several Policies for Promoting Farmers’ Income Increase” (Zhong Fa [2004] No.1), To further reduce the burden on peasants and herdsmen in the province, increase the incomes of farmers and herdsmen, and consolidate the achievements of the tax-fee reform, we hereby put forward the following opinions on implementation of the special tax on agriculture and the tax on agriculture and animal husbandry: I. Tax relief According to the relevant state policies and In 2004, the province abolished the special agricultural products tax and exempted 6 prefectures in Guoluo, 6 counties in Yushu, Zeku in Huangnan, Henan and Xinghai counties in Hainan , Tongde County, Hercules Township, Tanggula Township, Golmud City, Hercynian Province; the rest of the province to reduce the tax rate of agriculture and animal husbandry 1%. Extending the scope of the tax exemption for agriculture and animal husbandry across the country may be determined according to the local financial conditions. II. Sources of Funds After the full implementation of the special agricultural product tax abolition policy in 2004, the central government subsidized 80% of the actual levies collected in 2002 and 20% of the provincial grants. Since 2004, the tax on agriculture and animal husbandry will be reduced by 1%. The central government will also subsidize 80% of the subsidies and provincial subsidies of 20%. The exemption from the scope of agricultural and livestock husbandry tax to reduce the part of the provincial finance through special funds grant grants. Abolition of special agricultural products tax and reduce taxes on farming and animal husbandry, local 20% subsidy part of all by the provincial