各市人民政府,各县(市、区)人民政府,省政府有关部门: 今年以来,我省遭受多年未遇的特大旱灾,农业生产受到严重影响,造成部分群众生活困难。为切实解决受灾地区农民生产和生活所面临的困难,体现党和政府的关怀,省政府决定,2001年的农业税减免,提前于夏季预分到各市,重点照顾因灾和社会贫困户的纳税困难。现就有关问题通知如下: 一、认真测算,减免到户。省里将根据各市农作物受灾情况,按“轻灾少减,重灾多减,特重全免”的原则,尽快将减免指标分配到各市。各市要在省分配的减免指标之内,认真测算到县、乡、村,并及时落实到户。二、严格掌握政策,不搞平均分配。各地要根据农业税减免政策和农作物受灾情况,逐户确定减免税额,不能搞平均分配。对重灾农户和湖区、库区、滩区及农村社会困难户的农业税减免,要给予重点照顾。同时,要严格掌握政策界限,该征的税收,要依法足额征收到位,不得随意扩大减免范围。对农业特产税,要认真贯彻“据实征收”原则,没有收入的坚决不征,严禁平摊。三、采取有力措施,减轻农民负担。各级要高度重视并切实做好减轻农民负担工作,确保农民上缴 People’s governments of all cities, people’s governments of all counties (cities, districts) and relevant departments of the provincial government: Since the beginning of this year, our province has suffered from a severe drought that has not been encountered in many years and the agricultural production has been seriously affected, causing some people’s livelihood difficulties. In order to effectively solve the difficulties faced by peasants in production and livelihood in the affected areas and embody the care of the party and the government, the provincial government decided that the agricultural tax relief in 2001 should be pre-allocated to all municipalities in summer and focus on paying tax due to disaster and poor households . The relevant issues are hereby notified as follows: First, a careful assessment, relief to households. The province will be based on the affected cities in the disaster situation, press “less disaster relief, heavy disaster reduction, special heavy free ” principle, the relief targets will be allocated to cities as soon as possible. All cities should make earnest estimates to counties, townships and villages within the targets for reduction and exemption allocated by the province and implement them in a timely manner. Second, strictly grasp the policy, do not engage in an even distribution. According to the agricultural tax relief policies and the affected crops, all localities should determine the tax reduction and exemption amount for each household and can not make an even distribution. We should give priority to agricultural tax relief for hardest-hit farmers, lake districts, reservoir areas, beach areas and rural poor households. At the same time, it is necessary to strictly grasp the policy boundary. The tax on this levy should be fully collected in accordance with the law and can not be freely extended. On the special agricultural products tax, we must conscientiously implement the principle of “levying according to the actual situation”, without resolutely without any income, and forbid it to be fair. Third, take effective measures to reduce the burden on farmers. All levels should attach great importance to and effectively do a good job in reducing the burden on peasants to ensure that peasants turn over