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近年来,随着农村税费改革的全面推开,在农村乡镇财力吃紧的情况下,部分乡镇加大了对涉农税收的征收力度,农用车辆征免工商税收的矛盾日益突出,不断有农民上访、来信咨询农用车辆工商税收政策,反映基层税务部门对农用车辆乱征税问题。经过专题调研,我们发现,现行税收政策征免界限不清是造成上述问题的主要原因。因此,有必要对农用车辆征免工商税收政策界限加以明确。
In recent years, with the full introduction of rural tax and fee reform and the tightening of financial resources in rural townships, some towns and townships have intensified their efforts to levy taxes on agriculture-related taxes and the contraventions on the exemption of industrial and commercial taxes on agricultural vehicles have become increasingly prominent. Peasants Petitioners, letters and advice agricultural vehicles industrial and commercial tax policy, reflecting the grass-roots tax authorities chaos on agricultural vehicles tax issues. After a special survey, we found that the current tax policy to clear the boundary is the main reason for the above problems. Therefore, it is necessary to clarify the boundaries of the exemption of industrial and commercial tax policies for agricultural vehicles.