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开征农林特产税,是运用税收手段,调节农林特产与粮食生产收入,平衡农林特产、经济作物与粮食生产的税收负担,促进农业全面协调发展,特别是促进粮食生产稳定增长。它是贯彻治理整顿方针的一项重要措施,意义十分重大。但是,由于这项工作还属起步阶段,很多问题亟待认真研究,妥善解决。本文现就河北省当前存在的一些主要问题作一初步探讨。
The introduction of the special taxes for agriculture and forestry means using taxes to regulate the revenues of special agriculture and forestry products and grain production, to balance the tax burden on agro-forestry specialties, cash crops and food production, and to promote the all-round and coordinated development of agriculture, and in particular to promote the steady growth of grain production. It is an important measure to implement the guideline of rectifying and reorganizing and is of great significance. However, since this work is still in its infancy, many problems need to be seriously studied and properly resolved. This article is a preliminary discussion of some of the major problems currently existing in Hebei Province.