论文部分内容阅读
各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局: 为贯彻落实中央农村工作会议和中共中央、国务院《关于促进农民增加收入若干政策的意见》(中发[2004]1号)精神,切实减轻农民负担,推进农村税费改革工作,经研究,现就农村税费改革试点期间取消农业特产税、免征农业税后的个人所得税政策问题明确如下: 一、农村税费改革试点期间,取消农业特产税,减征或免征农业税后,对个人或个体户从事种植业、养殖业、饲养业、捕捞业,且经营项目属于农业税(包括农业特产税)、牧业税征税范围的,其取得的“四业”所得暂不征
Finance Bureau (Bureau) and Local Taxation Bureau of Each Province, Autonomous Region, Municipality directly under the Central Government, and the Central Government with a Separate Designation: In order to implement the Central Rural Work Conference and Opinions of the Central Committee of the Communist Party of China and the State Council on Several Policies to Increase Peasants’ Income (Zhong Fa [2004] No.1 ), Effectively reduce the burden on peasants, and promote the reform of rural taxes and fees. After the study, we hereby clarify the issue of the individual income tax policy after the abolition of special agricultural products tax and the exemption from agricultural tax during the pilot reform of rural taxes and fees. During the abolition of special agricultural products tax, reduction or exemption of agricultural tax, the individual or individual engaged in farming, aquaculture, husbandry, fishing industry, and business projects are agricultural tax (including agricultural products tax), livestock tax range , The acquisition of “four industries” income temporarily not sign