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What Are The Levying Methods Of Agricultural Tax?

2007/6/25 16:03:00 40378

There are two ways of levying agricultural tax from the form of collection. First, it is to collect facts and collect money.

The agricultural tax regulations stipulate that the agricultural tax is mainly based on grain. Taxpayers who have difficulties in paying food can be changed to other agricultural products or cash.

At present, our city adopts the method of replacing gold with substitution.

From the perspective of organization method, there are two ways of Expropriation: first, the Commission of grain and other departments to collect the levy; two, the collection of the organization's own organization directly, and the collection and collection of grain depots.

From the perspective of settlement method, there are three main types: first, physical collection, physical settlement; two, physical collection, currency settlement, and three cash collection and cash settlement.

Our city mainly adopts the method of discount and substitution to facilitate collection and settlement.

To be a good judge

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How To Determine The Basis For Calculating Agricultural Tax?

The calculation standard of agricultural tax is grain, and the annual output is the basis of agricultural tax. According to the Agricultural Tax Ordinance, the income of grain crops is calculated according to the perennial yield of grain crops; the income of planting potato crops is calculated according to the annual yield of grain crops cultivated on the same land; the income of planting cotton, hemp, tobacco, oil and sugar crops is calculated according to the perennial yield of grain crops.