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Are: general secretary, kinds of arbitrary charges, burdens, and further consolidate the township level, mobilize and protect the enthusiasm of farmers, and promote the healthy development of the rural economy and rural long-term social stability. A 27 - the provincial government of Henan Province People's Government Gazette files (2002.5) to follow the principles of the reform of rural taxes and fees are: a lighter burden of determining the level of farmers, and maintain long-term stability, reform the province's farmers have significantly reduced the overall burden; properly dealing with various aspects of reform the relationship between the capacity to ensure rural compulsory education, the township government and grassroots organizations operate normally; implement scientific and standardized collection of distribution system and easy way to take the agricultural-based approach to the burden on peasants into the legal system, standardized management track; overall arrangement, supporting reforms, reducing the town offices, county and township fiscal system, a sound monitoring mechanism peasants rationally adjust the layout of rural education, the amount of people out, adjust the expenditure structure, reducing government spending. The main content of the rural tax reform and policy: the abolition of townships and rural education, farmer-oriented fund-raising and other special collection of administrative fees and government funds, fund-raising; abolish the slaughter tax; to phase out the provisions of the labor accumulation and obligations of a unified workers, shall not be forcibly substitute funds for labor. Adjust agricultural policies. Agricultural land area in the second round of tax for agricultural production contracts determined on the basis of land area; agricultural annual production to 5 years prior to 1998 the average yield of food crops approved; agricultural tax rate is 7. Adjustment of agricultural specialty tax policy. Land in agricultural production of agricultural tax and special products, in principle, only the levy of agricultural tax, special agricultural product tax is no longer collected. The relative concentration of agricultural and special products of the counties (cities, districts), need to be imposed on special agricultural products tax, the provincial rural tax reform leading group of special agricultural product tax may be levied approval, but shall not levy agricultural tax. Non-agricultural land in the production of agricultural tax and special products, continue to levy taxes on special agricultural products. Village reserve collection and use of reform approaches. Village cadres pay, five guarantees funding for support costs and the village committee office. In addition to operating revenue expenditure of collective reason still remain, where the village reserve expenses paid by farmers by way of a unified agricultural tax additional charge. Proportion of agricultural added agricultural tax is tax 2O9, 5. Village collective production of other public undertakings set up the funds needed, no fixed charge to farmers and take Village Rural collective economic organizations originally agricultural tax burden on farmers, townships and village reserve,[link widoczny dla zalogowanych], the rural tax reform provisions by national unity, implementation of the tasks to the home, inform the home, settled into the collective economic organization. In principle,[link widoczny dla zalogowanych], the agricultural tax and an additional charge equivalent money, tax money by acres, sub-summer and fall collection. Levy or collection of physical and Daijin summer and autumn collection ratio, determined by the county government. Agricultural tax and the additional collection and management by the financial institutions responsible for the uniform. Priority to receive the agricultural tax in kind food sector, timely settlement price shall not be refused, limited income and Yajiyajia. Tax law is the obligation of every citizen. Of the peasant masses to follow state regulations, conscientiously perform their tax liability to be borne. The taxpayer fails to perform within the period provided the taxpayer does not pay,[link widoczny dla zalogowanych], pay less or anti-pay agricultural tax and additional tax liability, the collection authority shall pursue. Rural tax reform policy advice Tel: (0371) 5740832 (0371) 5711122-23O7 two years on March 28 oo Provincial General Office of the General Office of the provincial government to stop the implementation of part of the Provincial Office, the provincial government office documents Notice of the Office of Man (No. 2002319 municipalities, county, municipal and county governments, provincial units: In order to adapt to China's reform and opening up and improving the socialist market economic system and the need to join the World Trade Organization, under the Government Office on the implementation of the Office of the [2001322 spirit of the document clean-up local laws, regulations and other policy measures in the notice to stop the implementation of the notice attached to a 28 -

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