Tax payment place:
Taxpayers shall deliver the grain or other agricultural products and cash that should be paid to the designated organs within the specified time; Upon receipt, the tax collection organ shall issue a receipt.
Taxpayers have the obligation to transport their due grain and other agricultural products. The mileage of voluntary transportation is generally based on the principle of being able to return on the same day, and the specific mileage shall be stipulated by the people's committees of provinces, autonomous regions and municipalities directly under the Central Government. If it exceeds the compulsory transportation mileage, the excess mileage shall be paid according to the local general freight rate.
History:
Agricultural tax originated very early. China used to call it land tax, while western countries called it land rent tax or land tax. In feudal society, agriculture was the most important production department, the most important tax revenue in feudal countries and the main body of fiscal revenue. However, in capitalist society, with the development of industry and commerce, the proportion of agriculture in the national economy has been declining, and the agricultural tax in most countries in the contemporary world is not the main tax, but an auxiliary means of fiscal revenue. At the beginning of the Tenth Five-Year Plan (2000-2005), China started the reform of rural taxes and fees, with the focus on reducing the burden on farmers, canceling the extra-tax charges such as "three mentions and five unification" and reforming the agricultural tax.
According to historical records, agricultural tax began in the Spring and Autumn Period in Lu's "first tax mu" and formed a system in the early Han Dynasty. After the founding of New China, the agricultural tax regulations were promulgated at the 96th meeting of the first the NPC Standing Committee on June 3rd (1958) and have been implemented since then. This ancient tax has a history of 2600 years. Historically, the "national tax on imperial grain" has been affecting the rise and fall of China. Although there have been some reforms in China's history, such as "two tax laws", "one whip law" and "sharing one acre of tax", in order to expand the scope of tax payment and let people with real estate and wealth pay more taxes, in the end, because of the corrupt management of officials, the burden was passed on to farmers. Even the "rule of literary world", "rule of Guan Zhen" and "prosperous times" that are often mentioned are only fleeting and frivolous, and feudal rulers of past dynasties have never been able to jump out of the "Huang Zongxi's law" that farmers are increasingly burdened.
During the revolutionary war, farmers "pushed" the victory of the China revolution with carts full of grain; After the founding of New China, it has made great contributions to the cause of socialist construction. For decades, agricultural tax has been an important cornerstone of national financial sources. According to statistics, during the 52 years from 1949 to 2000, farmers paid more than 700 billion Jin of grain to the country, and agricultural tax has always been an important pillar of the national financial resources.
In 2004, the State Council began to implement the policy of benefiting farmers by reducing agricultural tax. According to statistics, the exemption of agricultural tax and the abolition of agricultural specialty taxes other than tobacco leaves can reduce the burden on farmers by about 50 billion yuan, and nearly 800 million farmers have directly benefited by 2005. At the end of 2005, the agricultural tax exemption policy was fixed in the form of law, which made 900 million farmers in China bid farewell to the history of paying agricultural taxes.
Characteristics of agricultural tax:
1, agricultural income is taxable;
2, the annual output as the tax basis;
3. Collect in two ways;
4, under the unified control of the state to implement regional differential proportional tax rate;
5, local * * * relatively more management autonomy.
Tax base
farming income
Agricultural tax is based on agricultural income and is divided into the following two types:
1, agricultural income calculated by annual output. It is the taxable output of agricultural tax, not the actual output. It is one of the important characteristics of agricultural tax in China, and it is also an effective way to collect agricultural tax.
2. Agricultural income calculated by product income is the tax basis of agricultural, forestry and animal husbandry products. For listed agricultural, forestry and animal husbandry products, agricultural income is calculated according to product income.
Calculation method
The calculation standard of agricultural income is as follows:
(1) The income from planting grain crops shall be calculated according to the annual output of grain crops;
(two) the income from planting potato crops shall be calculated according to the annual output of planting food crops on the same land;
(three) the income from planting cotton, hemp, tobacco, oil and sugar crops shall be calculated with reference to the annual output of planting food crops;
(4) The income from horticultural crops, other cash crops and other incomes for which agricultural taxes have been levied or approved in the State Council shall be calculated by the people's committees of provinces, autonomous regions and municipalities directly under the Central Government. The agricultural income listed in items (1), (2) and (3) shall be converted into local staple food and calculated by Jin; The conversion ratio shall be stipulated by the people's committees of provinces, autonomous regions and municipalities directly under the Central Government. The annual output should be evaluated according to the natural conditions of the land and the local general operating conditions, and the output in normal years. For those who have significantly increased production due to active measures to increase production and advanced experience, the annual output shall not be overestimated. When evaluating the annual output, if the taxpayer builds irrigation and water conservancy projects and soil and water conservation projects to increase the output per unit area, and the benefits are less than three years, the annual output shall be evaluated with reference to the output in normal years before the benefits. After the annual yield evaluation, if the output per unit area is increased due to intensive cultivation and improved management within five years, the output will not be increased; If the yield per unit area is reduced due to laziness in farming, the yield will not be reduced.
Which department is in charge of rural rivers and ditches, and it is under the jurisdiction of the River Management Office of the Municipal Water Affairs Bureau.
Which department is responsible for paving roads in rural areas and managed by the Transportation Bureau; The Transportation Bureau is the municipal working organization in charge of the management of the highway, waterway and local railway transportation industry in the city. There are six functional departments including office, personnel department, comprehensive department, finance department, planning and infrastructure department and policy and regulation department. There are 8 municipal transportation organizations, including 3 at county level: Municipal Highway Administration, Municipal Shipping Administration and Municipal Local Railway Bureau, and 2 at sub-county level: Municipal Transportation Management Office and Municipal Railway Bureau.
Which department is responsible for rural housing construction? The villagers put forward the construction of rural houses to the village Committee, which was reviewed by the village Committee and submitted to the villagers for review. After the review, it was submitted to the county people for approval.
land management law
Sixty-second rural villagers can only own one homestead, and the area of their homestead shall not exceed the standards stipulated by provinces, autonomous regions and municipalities directly under the central government.
Rural villagers should build houses in accordance with the overall land use planning of townships (towns), and try their best to make use of the original homestead in the village.
Rural villagers' residential land is audited by township (town) people and approved by county-level people; Among them, those involving the occupation of agricultural land shall go through the examination and approval procedures in accordance with the provisions of Article 44 of this Law.
Rural villagers who apply for homestead after selling or renting houses shall not be approved.
Which department is responsible for urban management of rural illegal construction? The review department is: Urban and Rural Land Management Bureau.
Which department is in charge of the Land and Resources Bureau and the * * * department when rural areas occupy cultivated land?
Which department is in charge of rural houses? 1. First of all, it depends on whether Zhang Shu left a will when he died; 2。 If there is a will, then determine the property rights of the house according to the will; 3。 If there is no will, according to our law, it is legal inheritance, which is inherited by his wife and son. At this time, I went to the notary office to do inheritance notarization. Take a will or inheritance notarization to the housing management department for real estate license. 5。 Take the real estate license to the court to sue and ask Zhang Shu's younger brother to vacate the house. The premise is that Zhang Shu has no will, or has a will, but his brother is not regarded as an heir in the will.
Rural housing involves collective land. If you have a local real estate license, it should be issued by your local district and county people. As far as this case is concerned, if there is no will, Zhang did not give it to his brother before his death, and it should be inherited by the first heir, including his wife, parents and children.
Which department is responsible for rural road construction? My home is in the countryside. The problem of road construction, first find the village cadres. If the village cadres can't solve it, they will find the highway bureau or the urban and rural planning department of the township.