为使税改这项惠泽民众的德政之举尽善尽美,现根据我们在先期试点和巩固完善中纠正解决、严肃查处过的一些具体问题,书成此文,以供参考。 面积变固定。土地面积作为决定农业税高低的一个重要因素,文件规定实行动态管理,且不说年内随时进行增减变动的调整,起码应在每年年初以二轮承包到户的耕地,加上年新增和减去上年征占及自然灾害和退耕还林(草)等减少的 In order to make the tax reform the perfection of the virtuous act of benefiting the general public, we hereby formulate this article for reference based on the specific problems that we rectified and resolved in the pilot phase and the consolidation and improvement and were severely investigated and dealt with. Fixed area. As an important factor in deciding the level of agricultural tax, the document stipulates that the management of land should be dynamic and not to say that adjustments should be made at any time during the year. At least two should be contracted for farmland at the beginning of each year, plus new additions and subtractions Go to the previous year to take up and natural disasters and returning farmland to forests (grass) reduction