Notice of the Shandong Provincial Government on Issuing the Interim Measures for the Administration of the Collection and Use of Agricultural Development Funds in Shandong Province

Article 1 According to the spirit of the State Council's "Notice on Establishing Agricultural Development Fund and Increasing Agricultural Capital Investment" and "Decision on Accelerating Agricultural Development and Winning Agricultural Harvest", the provincial government decided to establish an agricultural development fund from 1989. In order to do a good job in the collection and management of agricultural development funds and improve the efficiency of use, these measures are formulated. Article 2 Sources of agricultural development funds

(1) Set aside 10% from the local retained part of the national budget adjustment fund.

(two) from the township (town) village collective enterprises, rural private enterprises and rural individual industrial and commercial households tax (including product tax, business tax, value-added tax and income tax) in the actual growth of the previous year. The extraction ratio, determined by the central and provincial financial aid counties (cities, districts) and poverty alleviation counties (districts) is not less than 50%, and other counties (cities, districts) are not less than 70%. Counties (cities, districts) to extract the specific proportion, approved by the municipal government and the administrative office, and reported to the Provincial Department of Finance for the record.

(3) The local retained part of farmland occupation tax.

(4) The agricultural tax on agricultural and forestry specialties and its additional parts have increased compared with 1988. Among them, 50% is used to increase food price subsidies.

(5) 1% of the total amount of grain and oil negotiated (except for the flat part of bargaining).

(six) from the township (town) enterprises according to the total pre-tax profits of 00% turned over to the township (town) government funds, according to about 50% extraction; From the after-tax profits to the township (town) economic organizations 20% of the funds, according to not less than 20% extraction. The specific proportion is approved by the county (city, district) government.

(seven) from the tobacco business link according to the total purchase price of 2% extraction of yellow tobacco technology improvement fee.

(eight) from the fruit purchase link at 2% of the purchase price.

(nine) the following funds have been collected and withdrawn into the agricultural development fund:

1. Cotton technical improvement fee for each cotton sales above Grade 4 in 0.3 yuan;

2 according to the actual occupation of vegetable fields per mu of three thousand yuan to ten thousand yuan to levy a new vegetable development fund;

3. The production and development fund of lean pigs extracted from each 0.5 yuan in the pigskin acquisition link;

4. According to the number of slaughtered pigs (each 0.5 yuan), cattle (each kloc-0/.5 yuan) and sheep (each 0.3 yuan), the pig production security fund is extracted;

5. The wool production development fund is drawn at 5% of the total CIF value of imported wool. Article 3 Agricultural development funds shall be levied by the financial and tax departments or entrusted by the competent business departments according to the sources of funds.

(a) the part of the budget adjustment fund collected from the extra-budgetary funds used for agriculture, and the part extracted from the actual tax increase of township (town) village collective enterprises, rural private enterprises and rural individual industrial and commercial households in the previous year, shall be collected by the tax authorities and specially arranged by the financial department.

(two) farmland occupation tax, agricultural specialty agricultural tax and its additional part for agriculture, the county finance department is responsible for organizing the collection and arrangement.

(three) the proportion of the pre-tax and after-tax profits of township (town) enterprises shall be collected and arranged by the township (town) finance office.

(four) from the bargaining of grain and oil business links according to the total purchase part, by the city and county (city, district) government designated relevant departments responsible for the collection, and special payment to the finance department at the same level.

(five) according to the purchase price charged to the fruit purchasing unit, collected by the township (town) government and turned over to the township (town) finance office.

(six) cotton technology improvement fees, the county supply and marketing cooperatives are responsible for the extraction, and special payment to the county finance department.

(seven) the new vegetable development fund shall be collected by the land management department that approves the occupation of vegetable fields and paid to the finance department at the same level.

(eight) lean pig production development fund, by the provincial second light department is responsible for the extraction, collection, and special payment to the provincial department of finance.

(nine) wool production development fund, by the provincial textile industry department supply and marketing company is responsible for the extraction and collection, and special payment to the provincial department of finance.

(ten) the yellow tobacco technology improvement fee is extracted by the tobacco company and turned over to the financial department at the same level.

(eleven) pig production support funds, according to the original provisions of the province to extract half of the arrangements; Half by the city and county (city, district) food companies in accordance with the provisions of the extraction, respectively, turned over to the finance department at the same level.

The measures for the payment and budget management of various agricultural development funds in this paragraph shall be formulated separately by the provincial finance department. Fourth departments responsible for the collection of agricultural development funds must be collected in full and on time according to the regulations, and pay to the financial department on time. Financial departments at all levels should actively cooperate with and support the competent business departments to do a good job in collection. If the relevant competent business department cannot complete the collection or payment task according to the regulations without special reasons, the financial department has the right to withhold it from its funds or financial subsidies, or entrust a bank to withhold it from its account. Fifth agricultural development funds shall be managed at the provincial, city (prefecture), county (city, district) and township (town) levels.

(1) Provincial management: The budget adjustment fund collected by the province is used for agriculture, wool production development fund, lean pig production development fund and pig production support fund.

(two) city (prefecture) management: the part of the budget adjustment fund collected by the city (prefecture) used for agriculture; After consultation with the county (city, district) government and with the consent of the provincial government, the city (prefecture) is allowed to collect a small amount of funds from county-level management.

(three) county (city, district) management: the part of the budget adjustment fund collected from the county level and below for agriculture; County (city, district) farmland occupation tax, agricultural tax on agricultural and forestry specialties and its additional parts; The part extracted from the tax of township (town) village enterprises, rural private enterprises and rural individual industrial and commercial households; The part extracted from the bargaining purchase of grain and oil; Technical improvement fee for yellow smoke; Cotton technical improvement fee; New vegetable field development fund; Pig production support Jinxian (city, district) levy part.

(4) Township (town) management: extracted from the pre-tax profits and after-tax retained profits of township (town) enterprises; Farmland occupation tax, agricultural and forestry specialty tax, the county (city, district) government in accordance with the provisions of the distribution to the township (town); The part extracted in the fruit purchase; Other parts are allocated by counties (cities, districts) to townships (towns).