论文部分内容阅读
如果说,数年前农业特产税还不足以引起人们的重视的话,那么现在的情况就完全不一样了。笔者在江西南丰、广昌两县调查时了解到,这两个县农业特产税收均超过财政收入的20%,而且在农业四税(即农业税、农业特产税、契税、耕地占用税)中,农业特产税已是三分天下有其二。从2001年征收情况来看,南丰县农业四税可完成2000万元,其中农业特产税可达1370万元;广昌县农业四税可完成1100万元,其中农业特产税可达900
If the special agricultural tax was not enough to attract people’s attention a few years ago, then the situation is totally different. When I surveyed Nanfeng and Guangchang counties in Jiangxi Province, I learned that the tax revenue for agricultural specialties in these two counties exceeded 20% of the total revenue, and in the four types of agricultural taxes (namely, agricultural tax, special agricultural product tax, deed tax and farmland occupation tax) Agricultural specialties tax is one-third of the world has two. From the 2001 levy situation, Nanfeng County, agricultural four taxes can be completed 20 million yuan, of which agricultural specialty tax up to 13.7 million yuan; Guangchang four agricultural tax can be completed 11 million yuan, of which agricultural specialties tax up to 900