目前,有些同志把社队企业工商所得税和个人所得税税法中规定的免征额叫做起征点,把起征点与免征额混为一谈。因此,有必要澄清这两个不同的概念: 在我国现行税收政策中规定的起征点与免征额,两者都属于减、免税政策。起征点是指征税对象达到征税数额的界限。征税对象的数额达到起征点就全额征税,未达到起征点则不征税。现行农业税收政策中就有起征点的规定。在产粮区,凡是低产缺粮的生产队,每人平均口粮在起征点以下的免征农业税,具体征税的界 At present, some comrades call the amount of exemption stipulated in the corporate and corporate income tax and personal income tax laws of the communes and social enterprises as the starting point and confuse the threshold with the exemption amount. Therefore, it is necessary to clarify these two different concepts: the threshold and the exemption amount stipulated in the current taxation policy in our country, both of which fall into the tax reduction and exemption policies. Threshold refers to the tax object to reach the tax amount of the limit. The amount of tax object reaches the threshold on the full tax, did not reach the threshold is not taxed. The current agricultural tax policy has the threshold of the provisions. In the grain-producing areas, all the production teams that produce low-yield and food-deficit food are exempt from agricultural tax on the average ration of the rations and are exempt from tax on agriculture