日前,江苏省财政厅出台了《江苏省农业税社会减免先减后征暂行办法》,规定从2002年起,农业税社会减免落实办法 由“先征后减”改变为“先减后征”。农业税社会减免先减后征,是指对政策规定农业税社会减免对象在税款征收前,按照确定的额度实施税收减免。农业税社会减免资金为农业税计征税额的7％。农业税社会减免先减后征的对象主要是群众公认当年纳税确有困难和需要给予社会减免照顾的农村烈军属、革命残疾军 Recently, Jiangsu Provincial Department of Finance promulgated the “Provisional Measures on Social Welfare Reduction and Post-Levy Reduction of Agricultural Tax in Jiangsu Province”, stipulating that from 2002 onwards, the implementation of the social tax relief for agricultural tax will be changed from “first reduction and subsequent reduction” to “first reduction and subsequent levying.” Agricultural tax social relief first reduced after the tax, refers to the policy of agricultural tax social relief object tax collection, in accordance with the amount of the implementation of tax relief. Agricultural tax social relief funds for the agricultural tax tax amount of 7%. The first reduction of agricultural tax social tax relief after the main object of the public recognition is that the tax was indeed difficult and need to give relief to the community of the rural gentry, the revolutionary disabled army