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最近,江苏省连云港市东海县某地税所对农民购买联合收割机开展收割作业服务,按每台联合收割机,每年征收个人所得税1000元。此种做法,既不符合国家对农业的支持政策,也不符合税收公平、合理的原则,挫伤了农民对农业投入和使用农业机械的积极性。要实现农业生产的长期稳定的发展,必须加大对农业的投入,建立起以国家资金为导向、集体资金为辅、农民自筹为主体的农
Recently, a prefectural tax office in Donghai County, Lianyungang City, Jiangsu Province, purchased a combine harvester for farmers to carry out harvesting operations. Each individual combine harvester collected an annual personal income tax of 1,000 yuan. Such an approach neither meets the state’s supportive policies on agriculture nor does it comply with the principle of fair and reasonable taxation, which has dampened farmers’ enthusiasm for agricultural inputs and the use of agricultural machinery. In order to realize the long-term and steady development of agricultural production, we must increase investment in agriculture and establish a peasant-owned farming system that is supported by state funds, supplemented by collective funds and supplemented by collective funds