What Are Government Farm Grants?

In order to ensure the smooth progress of tax and fee reform of state-owned farms, in accordance with the spirit of the "Opinions on Deepening the Tax-Fee Reform of State-owned Farms" (Guobanfa [2006] No. 25, referred to as the "Opinions"), the "State-owned farm tax and fee reform subsidies are specially formulated" Method".

Tax and fee reform subsidies for state-owned farms

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In order to ensure the smooth progress of tax and fee reform of state-owned farms, in accordance with the spirit of the "Opinions on Deepening the Tax-Fee Reform of State-owned Farms" (Guobanfa [2006] No. 25, referred to as the "Opinions"), the "State-owned farm tax and fee reform subsidies are specially formulated" Method".

Chinese name

Tax and fee reform subsidies for state-owned farms

Ministry of Finance Notice

Notice on Printing and Distributing the "Subsidy Measures"

Attachments

Reduction of tax and fee reform for state-owned farms

Subsidy

Tax and fee reforms to ensure state-owned farms

Involved

National interest, collective interest, personal interest

In order to ensure the smooth progress of tax and fee reform of state-owned farms, these measures are formulated in accordance with the spirit of the "Opinions on Deepening the State-owned Farm Tax and Fee Reform" (Guo Ban Fa [2006] No. 25, hereinafter referred to as "Opinions").

Contents and scope of subsidies for tax reduction of state-owned farms

(1) Subsidies. Beginning in 2006, state-owned farms will be exempted from farmer-worker-like fees charged by rural workers in the form of contracting fees (hereinafter referred to as "agricultural worker fees"), including nine-year compulsory education, family planning, preferential treatment, militia training, and Five expenditures including the construction of rural roads. The state-owned farm's reduced income due to the exemption of "agricultural worker charges" shall be appropriately subsidized by the central and local finances.

(2) Scope of subsidy. According to the affiliation, the income reduced by the Xinjiang Production and Construction Corps, the directly-received agricultural reclamation enterprises and the China National Reserve Grain Corporation s farms due to the exemption of agricultural and industrial fees shall be appropriately subsidized by the central government; local state-owned agricultural reclamation enterprises, overseas Chinese farms, state-owned forest farms, and labor reforms Reductions in income from labor camps, state-owned farming, animal husbandry, and fishery farms due to the exemption of "agricultural workers' fees" will be appropriately subsidized by the local finances, and the central government will give appropriate support by referring to the rural tax and fee reform transfer payment policy.

Principles of subsidies for tax reduction of state-owned farms

(1) Unify policies and strive for fairness. The types of state-owned farms in different regions are different. The levels of agricultural workers' fees, operating conditions, and financial accounting methods are not the same. The central fiscal transfer payment strives for uniform, objective and fair policies.

(2) Pay attention to convergence and balance the burden. The state-owned farm tax and fee reform is a continuation and deepening of the rural tax and fee reform. The subsidy policy should be linked to the rural tax and fee reform transfer payment policy, and the level of burden reduction for agricultural workers and surrounding farmers should be roughly the same to avoid new imbalances. At the same time, since the social undertaking functions of state-owned farms have been entrusted to local governments in some areas, fiscal subsidies at all levels should be reasonably arranged in accordance with the principle of who runs and supplies for the exemption of agricultural worker fees for state-owned farms.

(3) Taking overall planning into consideration and giving priority to it. In order to encourage local governments to actively explore the reform of state-owned farms and treat the reformed areas equally; at the same time, taking into account the importance of the agricultural reclamation system in the area of reclamation and development of agriculture and the particularity of overseas Chinese farms, the policy is moderately tilted.

Subsidy Measures for Tax and Fee Reform in State-owned Farms

In accordance with the above principles, the reduction of income caused by the exemption of "agricultural worker charges" from state-owned farms directly under the central government and the regions is based on the actual number of "agricultural worker charges" on state farms from 2001 to 2004 as a base. Appropriate adjustments will be made in areas where national averages vary widely. The state-owned farms directly under the central government (Xinjiang Production and Construction Corps, directly under the central government-owned land reclamation enterprises and China National Reserve Grain Corporation Farms) reduce the amount of revenue, and the central government will provide full subsidies; the reduction of local state-owned farms, the central government according to the type of farm and the region Appropriate subsidy coefficient.

The formula for local financial assistance is:

Subsidy from the central government for a province = (reduction of income from various state-owned farms in the province × farm coefficient) × regional coefficient

Among them: the subsidy coefficient for state-owned farms and overseas Chinese farms in the agricultural reclamation system is 100%; the subsidy coefficient for local "small three farms" is 90%; the subsidy coefficient for labor camps and various forest farms is 80%. The regional subsidy coefficient is implemented in accordance with the "1850" subsidy ratio stipulated in the rural tax and fee reform, that is, 100% subsidies for the main grain production areas in the central and western regions, 80% subsidies for the non-grain production regions in the central and western regions, and 50% subsidies for the main grain production regions in the eastern and central regions. No subsidy will be given to non-grain-producing areas in the east.

The use and management of subsidy funds for the tax reduction of state-owned farms

In order to ensure the smooth progress of tax and fee reform of state-owned farms, all provinces, autonomous regions, municipalities, Xinjiang Production and Construction Corps, and the centrally-owned reclamation areas must reasonably allocate and timely approve central government subsidies for state-owned farm tax and fee reforms, and they must not stop or misappropriate them. The financial supervision and inspection departments and tax reform offices at all levels must strengthen supervision. Once the areas where fraudulent reporting data are used to defraud higher-level transfer payment funds and illegally use transfer payment funds have been verified, the central government will deduct their transfer payment subsidy funds accordingly.

In addition to the central financial subsidy, provincial finance and conditional municipal and county finance must also adjust the expenditure structure, raise funds through multiple channels to support tax and fee reform of state-owned farms, and urge state-owned farms to actively carry out supporting reforms and strive to digest reform costs. The central transfer payment funds will be used to increase farm management fees and other expenditures, as well as "image projects" and "achievement projects".

All departments and regions should strictly follow the policies of the central government, adopt the forms and methods that the vast majority of agricultural workers are willing to accept, and fully implement the benefits of reducing agricultural workers' fees to the agricultural workers who contract the land to prevent the agricultural workers from reducing the burden according to the central government's transfer payment subsidy Amount. After the reform, any acts that increase the burden of agricultural workers by raising land contract fees or other forms of disguise will be verified in accordance with the Central Government's "Interim Measures on Accountability for Cases (Things) Involving Farmers' Burden" (Zhongbanfa [2002 No. 19), and hold the responsible person seriously. ^[1]