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为规范和完善农村税费改革政策,进一步减轻农民负担,调动农民生产积极性,促进农业产业结构调整和农村经济发展,增加农民收入,根据国务院指示精神,省政府决定,在全省范围内对从事农业特产品生产、收购的单位和个人停止征收农业特产税及附加。现将有关事项通知如下。一、从2003年6月1日起,我省从事农业特产品生产、收购的单位和个人,一律不再缴纳农业特产税及附加。二、停征农业特产税及附加后,凡在农业税计税土地上生产农业特产品的单位和个人,应按国家有关政策规定缴纳农业税。计税土地的粮食产量必须按农村税费改革试点时核定的同等土地的计税常年产量计算,严禁按原应征农业特产税额推算粮食产量。三、鉴于烟草行业的特殊性,停征的烟叶农业特产税及附加作为政府对烟农的扶持资金,其数额经各地地税部门核定后,由烟草收购部门直接转入同级财政开设的专户进行管理。每年烟叶收购完毕、12月
In order to standardize and perfect the reform policy of rural taxes and fees, further reduce the peasants’ burden, mobilize the peasants’ enthusiasm for production, promote the adjustment of agricultural industrial structure and rural economic development and increase the peasants’ incomes, according to the directives of the State Council, the provincial government decided that Agricultural special products production and acquisition units and individuals to stop levying agricultural products tax and additional. The relevant matters are hereby notified as follows. First, from June 1, 2003 onwards, all units and individuals engaged in the production and acquisition of agricultural special products in our province will no longer pay agricultural special product taxes and surcharges. 2. After suspending special agricultural products tax and surcharges, all units and individuals that produce agricultural special products on the agricultural tax taxable land shall pay agricultural tax in accordance with the relevant state policies and regulations. The output of grain for tax-paid land must be calculated according to the annual output of taxation of the same land as determined during the pilot reform of the rural taxes and fees. It is forbidden to calculate the grain output according to the amount of the special-purpose agricultural specialties. Third, in view of the particularity of the tobacco industry, the special agricultural products tax levied on tobacco leaves and additional funds as supporting funds for the tobacco industry by the government are approved by the local taxation departments and transferred directly by the tobacco purchasing department to the special accounts opened at the same level management. Annual tobacco acquisition is completed, in December