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国家税务总局下发了《关于做好核减农业税计税土地面积工作的通知》。《通知》要求,凡改变农用地性质不能再用于农业生产的计税土地都应当按照实际情况予以核减,并相应核减农业税依率计征税额,绝不能将这部分农业税平摊到其他纳税农户头上。《通知》规定了农业税计税土地的核减
State Administration of Taxation issued a “notice on doing a good job of reducing tax-deductible land tax on agricultural tax.” The Circular requires that all taxable land that can not be used for agricultural production after changing the nature of agricultural land should be reduced according to the actual conditions and the amount of tax should be deducted from the agricultural tax rate accordingly. This part of agricultural tax must not be spread evenly to other taxpayers Head up. The “Notice” provides for the tax deduction of agricultural tax