Rural cultivated land, subsidies.

Grain subsidy

Rice seeds, grain subsidies, comprehensive subsidies, improved varieties subsidies and other related policies and regulations.

BR/>； (1) Subsidies and standards

The direct subsidy method introduced by the subsidy policy for improved rice varieties adopts the method of tax calculation according to the land area in 2004, the actual planting area of the national tax, and the subsidy funds for improved rice varieties are paid directly to the rice producing countries. Subsidy standards: early rice 10 yuan/mu, middle rice 15 yuan/mu and late rice 15 yuan/mu in 2008.

(b) Operating procedures

1, approved area: First, make a thorough investigation of the area approved by the members of the villagers' committee, truthfully fill in the form and publish two finalized lists, and then report to the township government for approval and upgrading.

2. Subsidy fund management: Special account management is implemented for the subsidy funds of improved rice varieties. In 2004, the grain risk fund directly subsidized farmers and realized the measure of "opening" the grain subsidy fund account in township finance. Set up a special account for rice seed subsidy funds to account for the income, expenditure and assets and liabilities of rice seed subsidy.

3. Grant funds and subsidy funds. Grant subsidies in the form of passbook. After the township finance has approved the subsidy amount, it shall send a copy to the local rural credit cooperatives or the Agricultural Bank of China and China Sub-branch for confirmation. According to the local rural credit cooperatives, timely notify the cooperatives or the Agricultural Bank of China and China Branch, and deposit the subsidy funds into the farmers' direct grain subsidy passbook. Will it be allowed? After deducting agricultural taxes and additional debts that are not allowed to be deducted, they shall not be misappropriated or misappropriated.

Later, in July 2007, "One Card" adopted various forms of payment.

Food subsidies and direct subsidies

What is a food risk fund?

The grain risk fund is the macro-control fund of the central and local governments, which is used to protect grain production, maintain grain circulation order and stabilize the grain market. This is a special macro-control fund, which has established the relationship between the economy and people's livelihood in important commodity countries. According to the provisions in the Notice on Implementing Grain Risk Fund issued by the State Council, starting from Grain 1994, the central and provincial governments should establish sufficient grain risk funds, and both cities and counties should raise funds from all over the country according to their own resources.

For a long time, ensuring food prices is to protect farmers' interests and prevent farmers from being hurt by low food prices. The policies implemented by the state, such as the purchase protection price of surplus grain of state-owned grain enterprises, the storage expenses of state-owned grain enterprises and interest subsidies, are subsidized by the grain risk fund established by the government. This method has played a positive role in ensuring the implementation of the grain protection price policy. However, there are many intermediate links, which leads to serious losses and low efficiency of farmers who can't wait to benefit directly.

What is direct grain subsidy?

On1October 28th, 2003, 10, 10, the State Council held a working meeting, and decided to implement food subsidies for agriculture and food nationwide from 2004, and the funding source for subsidizing food risk funds was set up by the government.

Grain subsidies, that is, direct subsidies to grain farmers, are direct subsidies to grain farmers through indirect subsidies in the circulation link, which directly protect the interests of grain farmers, mobilize their enthusiasm for grain production, and promote national food security. Through the reform, the original filling of invested capital circulation is directly subsidized to farmers, that is, the original implicit supplement is made into an explicit supplement.

The deep-seated main mechanism for establishing the influence and function of directly subsidizing grain farmers is: (1) to make the relatively disadvantaged farmers feel the concern of the party, improve the relationship between cadres and the masses in rural areas, win the hearts of the people, and have far-reaching political influence. (2) Although direct subsidies, subsidy standards are not high, and the amount of subsidies received by farmers is not large, the state has sent a signal to encourage farmers to grow grain, sent a signal that it attaches great importance to food security, and mobilized farmers' enthusiasm for growing grain, which has a relatively long-term guiding role. (3) realize subsidies to farmers, innovate mechanisms, the state supports agricultural development, and promote the market-oriented reform of the grain circulation system.

What is comprehensive direct subsidy?

Over the years, since 2004, the prices of agricultural means of production such as coal, diesel oil, fertilizers and pesticides have risen, which has increased farmers' cost of growing grain, especially the international oil price. Since 2005, China has also adjusted the price of refined oil. In order to reduce farmers and ensure their interests, the prices of basic agricultural products will not damage the agricultural subsidies implemented by the state, which will be distributed by the central government from 2006, because prices have risen due to costs.

Regional distribution pattern of agricultural subsidies, food subsidies and direct subsidies. In addition to subsidy standards, what are the policies, regulations and requirements for comprehensive direct subsidies and grain subsidies? Consistent. However, in the process of distribution, the subsidy funds that need independent comprehensive direct subsidy funds should be listed separately and informed to each farmer.

(four) the provisions and requirements of the province's grain direct subsidy and comprehensive direct subsidy policy.

1, subsidy method: In practice, the provincial and rice subsidy funds subsidize the agricultural tax area of the previous year, and the early rice is taxed according to the actual planting area and agricultural tax. Comprehensive direct subsidy funds in 2006, by area? Confirmation of direct subsidies for grain production.

2. Subsidy standard: per mu in 2004 and 2005 10 yuan to 1 1.8 yuan, per mu in 2006 and 2007. From 2006 to 2008, the comprehensive direct subsidy funds increased by 4.62 billion yuan, with 9.2 yuan subsidizing 10,000 mu, and in 2007, the subsidy per mu was 19.2 yuan.

3. Payment channel of the fund: the direct grain subsidy funds are directly paid by the provincial finance to the county finance through the grain risk fund account. County financial subsidy funds are allocated to the township finance office for grain subsidies, and rural credit cooperatives set up special fund accounts. The notice of grain subsidy of rural credit cooperatives will directly transfer the township financial subsidy funds to the farmers' direct subsidy passbook.

4. Funds: In 2006 and 2007, the grain subsidy funds were distributed in two phases. In order to meet the farmers' demand for funds, the province's late rice subsidy funds (sowing period) were distributed for the first time, and the early rice subsidy funds were used for rice planting after distribution. When the required funds are released in place, the funds issued by the provincial party committee and government shall obviously not be detained, withheld or misappropriated. Relevant policies and regulations

laws and regulations

The theme of the18th tax publicity day is "collecting deed tax, development and people's livelihood" .../a >

1, what is deed tax? Deed tax refers to the transfer of ownership of land and houses, and the units and individuals who collect the ownership of houses by individual tax obtain the land use right.

2. Deed tax: State-owned land, including sale, donation and exchange (excluding the transfer of the contracted management right of rural collective land) and apartment sale, donation and exchange.

Deed tax is levied according to the taxable amount: the transfer of the right to use is conducted at the approved transaction price, and the tax rate is 4%. The tax rate for individuals to buy their own ordinary houses can be halved, and the tax rate is 2%.

4. Contracts for the transfer of ownership of land and houses obtained by taxpayers, such as contracts, contracts, documents and confirmations, shall be submitted to the tax deed tax collection authority within 10 days from the date of tax payment, and the nature and effectiveness shall be proved within 30 days.

5. Deed tax relief: State organs, institutions, social organizations and military units undertaking land and houses for office, teaching, medical care, scientific research and military facilities are exempt from deed tax.

Policies and regulations for collecting farmland occupation tax, what is farmland occupation tax: taxpayers who collect time tax in countries that occupy houses or engage in other non-agricultural construction and actually occupy farmland.

2. The scope of farmland occupation tax collection: paddy field, dry land, woodland, grassland, surface aquaculture and agricultural land.

Standard collection of farmland occupation tax: the new tax payment behavior after 2008 10 1 is five times the average tax rate of aborigines.

4. All arable land that can be requisitioned shall be exempted from farmland occupation tax: land for military facilities, railways, airport runways and aprons, explosive magazine websites, schools, kindergartens, nursing homes, hospital websites, funeral homes-crematoriums, and land for foreign-funded joint ventures and wholly foreign-owned enterprises in this province. After the above-mentioned land is reduced or exempted, it no longer belongs to the change of use, and the farmland occupation tax is paid for the change of use.

5 rural residents (referring to agricultural registered permanent residence residents, including fishermen and herdsmen) occupy cultivated land to build their own houses, and the tax is halved.

Manage and implement policies and regulations related to financial bills.br/>.

1, scope of use, for financial instruments. General bills for financial and administrative charges shall not be used. In principle, they can be used to generate customized magazines, newspapers and commissioned internal books. Don't confuse the use, operation and service costs of the two bills. For tax invoice settlement agency meetings and prepayments, mortgage, deposit, sponsorship fee and various non-profit meeting fees are temporarily charged.

Those who use, lend, transfer, buy, sell, open or withdraw money beyond the prescribed scope and destroy financial bills or expired or invalid financial bills without authorization will be fined by law enforcement and ordered to return the money received, with a fine of 500- 1000 yuan. Depending on the seriousness of the case, administrative sanctions shall be given in accordance with the provisions of the relevant person in charge.

If financial bills are lost, a fine of 500- 1000 yuan shall be imposed according to the seriousness of the case, and administrative sanctions shall be imposed, in accordance with the provisions of the relevant person in charge.

4, self-made, self-made car tickets, the cost and fines shall be collected and punished together. The income from the "small coffers" shall be turned over to the finance for confiscation, and a fine of 1000 yuan to 30,000 yuan shall be imposed.

5. The IOUs, fees charged for fines and any documents collected shall be punished as corruption according to law. The person directly responsible for illegal acquisition shall be given administrative sanctions according to law, and those who violate the criminal law will be investigated for criminal responsibility by judicial organs.

Policies and regulations on home appliances going to the countryside

BR/>； 1, the province's promotion of home appliances to the countryside began in February this year 1 and lasted for 4 years, from May 2009 1 to the end of June 20 13.

2. Various home appliances to the countryside, including color TV sets, refrigerators (including freezers), washing machines and mobile phones.

3, home appliances to the countryside special sales outlets, sales outlets in the Ministry of internal trade approved by the financial sector (to the municipal Ministry of internal trade documents clear sales outlets shall prevail).

4. The price of home appliances to the countryside: the unit price of TV does not exceed 2,000 yuan, the unit price of refrigerator (including freezer) does not exceed 2,500 yuan, the unit price of mobile phone does not exceed 1000 yuan, and the price of washing machine does not exceed 2,000 yuan.

5. Special product identification card and ID number. When home appliances go to the countryside, each product has a unique ID number.

6. Home appliance subsidies and standards, subsidy period, 1( 1) for each type of home appliance, and 13% of the subsidy standard.

7. Farmers who apply for subsidies for household appliances should have information: they need to submit the original tax invoice, a copy of ID card or household registration book, a special identification card for household appliances and a passbook for purchasing cards on a regular basis.

8, the township finance in accordance with the requirements of farmers to conduct a preliminary audit, confirmed to meet the requirements, according to the product price 13% of the approved subsidy amount, through the information management system of home appliances to the countryside in a timely manner for the record, reported to the municipal finance department. Do not meet the requirements, should immediately inform the parties, rather than record processing subsidies. After the materials submitted by villages and towns are audited by the Municipal Finance Bureau, the funds will be allocated to the buyer through the "one card" distribution program within 30 working days.

& lt/ A reckless attitude towards truth in trivial matters is not credible.