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各省、自治区、直辖市林业(农林)厅(局),计划单列单位,内蒙古、吉林、龙江、大兴安岭森工(林业)集团公司: 现将财政部国家税务总局关于2003年农村税费改革试点地区农业特产税有关问题的通知(财税[2003]136号)转发给你们,请认真贯彻执行。根据文件精神,提出如下要求: 一、各省区林业主管部门要密切关注农村税费改革中涉及林业产品的农业特产税改革政策,并做好相关衔接工作。特别是尚未进行税费改革试点的省区,要结合本省区的实际情况和税费改革的精神,实事求是,做到早沟通、早协调,争取主动,协调和配合财政、税务等部门,将原木、原竹等林业产品改征农业税。
Ministry of Finance, State Administration of Taxation, Ministry of Finance of the People’s Republic of China on the 2003 Reform of Rural Taxes and Fees in Public Areas Notice on Relevant Issues concerning Agricultural Specialties Tax (Cai Shui [2003] No. 136) forwarded to you, please earnestly implement it. According to the spirit of the document, the following requirements were put forward: First, the forestry authorities in all provinces and autonomous regions should pay close attention to the special agricultural product tax reform policies concerning forestry products in the reform of rural taxes and fees, and make relevant connections. In particular, the provinces and autonomous regions that have not yet carried out pilot reforms of taxes and fees should, in light of the actual conditions in their respective provinces and the spirit of tax reform, seek truth from facts, communicate early and coordinate their efforts as early as possible, and strive to take the initiative in coordinating and coordinating with the finance and taxation departments. , The original bamboo and other forestry products levied agricultural tax.