农税丰歉调节基金应加强规范管理

• 作 者: 张朝圣
• 机 构: 重庆市奉节县财政局
• 出 处: 四川财政
• 发表日期: 2000年02期
• 关键词: 调节基金 农业风险 农业税 农业税减免 税源 项目管理 农业结构 盘活存量 调控权 山区农业

农业税丰歉调节基金(简称基金,下同)系经四川省政府批准设立,在下达农业税减免指标时单列安排的具有专门用途的农业风险防范资金。农业风险防范系政府行为,基金所有权属国家,调控权属政府,管理权属财政。目前贫困山区农业县面对基金呆滞沉淀,“死贷”难以回收的现实问题,为消除

Agricultural tax apology adjustment fund (referred to as the fund, the same below) is approved by the Sichuan provincial government established in the issuance of agricultural tax relief targets arranged separately with a special purpose agricultural risk prevention funds. Agricultural risk prevention department is a government action, the fund ownership is state, regulation and ownership of the government, management of ownership finance. At present, agricultural counties in poverty-stricken mountainous areas face the problem of sluggish precipitation of funds and the difficulty of recovery of “dead loans”