论文部分内容阅读
今年是农村税费改革的第二年。农村税费改革是国家针对切实减轻农民负担、不断规范农村税费制度、促进农村经济的持续发展进行的改革。税费改革之后,农民直接负担的农业税、农林特产税有了明显减轻。按照税费改革规定,农民在缴纳农业税和农林特产税时再各缴一个20%和10%的附加,征收的附加收入属集体性资金,实行镇管村用、专户储存、专款专用,同时停止征收村提留和乡镇统筹。按照《中华人民共和国村民委员会组织法》规定的“村务公开,村民自治原则,实行一事一议,由村民大会或村民代表大会民主决定。村内一事一议的集体公益事业筹资严格执行上限控制,每人每年最高不得超过
This year is the second year of rural tax reform. The reform of rural taxes and fees is the reform that the country is carrying out to reduce the peasants’ burdens, to standardize the system of rural taxes and fees and to promote the sustainable development of the rural economy. After the reform of taxes and fees, the agricultural tax directly borne by peasants and the special taxes on agriculture and forestry have been significantly reduced. In accordance with the provisions of the reform of taxes and fees, peasants pay an additional 20% and 10% each while paying agricultural taxes and special agricultural and forestry taxes. The additional income collected is a collective fund and is subject to the administration of the village, special accounts for storage and earmarking. At the same time Stop the collection of village grants and township co-ordination. In accordance with the Law of the People’s Republic of China on Village Organization, the principle of "village affairs open, the principle of self-government of villagers, the implementation of a matter of a meeting, decided by the villagers’ assembly or the villager’s congress democratically.On the one issue of the village collective public welfare fundraising strictly implement the cap control, The maximum per person per year shall not exceed