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各省、自治区、直辖市财政厅(局),各计划单列市财政局(不发西藏):为了贯彻执行国务院国发(1993)14号《关于调整农林特产税税率的通知》,做好农林特产税征收工作,现就有关具体问题通知如下:一、认真贯彻国务院《通知》精神,继续做好农林特产税征收工作。几年来,特别是国务院国发(1989)28号《通知》发布后,各地认真贯彻执行,积极组织征收,农林特产税征收工作取得了很大的成绩。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,指导种植结构的调整,促进农业生产协调发展,特别是粮食生产
Finance Bureau of each province, autonomous region and municipality directly under the Central Government, Bureau of Finance of all cities under separate state planning (excluding Tibet) In order to implement the Notice of the State Council on Guoshuifa (1993) No. 14 on Adjusting Special Agricultural Products and Tax Rates, We hereby notify you of the specific problems as follows: I. Conscientiously implement the spirit of the “Circular of the State Council” and continue to do a good job in collecting special agricultural and forestry products taxes. In the past few years, especially after the issuance of the “Circular of the State Council” (Guo Fa (1989) No. 28), all localities have conscientiously implemented and voluntarily organized the collection and made great achievements in the collection of special agricultural and forestry products taxes. The special taxes for agriculture and forestry adjust the income from planting and aquaculture, adjust the income of different crops within the planting industry, guide the adjustment of planting structure and promote the coordinated development of agricultural production, especially the grain production