为了适应农村社会主义市场经济发展的需要,促进高产优质高效农业的全面协调发展,最近,国务院出台了一系列重要政策措施,其中包括调整农林特产税税率。1989年国务院决定加强农林特产税征收工作以来,这项工作取得了很大成绩,全国农林特产税征收额由1983年的5.83亿元增加到1992年的16亿元。农林特产税在调节种植业和养殖业收入,调节种植业内部不同作物的收入,指导种植结构调整,促进农业生产协调发展,特别是保持粮食生产稳定增长方面,发挥了很好的作用。一是贯彻执行国务院确定的农林特产税收负担适当高于粮田的政策后,过去农林特产收益高于粮田,而税负低于粮田的矛 In order to meet the needs of the development of a socialist market economy in rural areas and to promote the all-round and coordinated development of high-yield, high-quality and high-efficiency agriculture, the State Council recently issued a series of important policies and measures, including the adjustment of special agricultural and forestry tax rates. Since the State Council decided in 1989 to strengthen the special collection of special taxes on agriculture and forestry, this work has made great achievements. The amount of special collection of special agriculture and forestry taxes in the country increased from 583 million yuan in 1983 to 1.6 billion yuan in 1992. The special taxes for agriculture and forestry have played a very good role in regulating the income from planting and aquaculture, regulating the income of different crops within the planting industry, guiding the structural adjustment of planting, and promoting the coordinated development of agricultural production, especially the steady growth of grain production. First, after implementing the policy that the tax burden on agriculture and forestry products determined by the State Council should be appropriately higher than that on grain crops, in the past, the incomes of specialty products of agriculture and forestry were higher than that of grain crops while the tax burden was lower than that of grain products