Agricultural Tax

Agricultural Tax


in the USSR, a state tax levied on the population. Introduced in 1923, the agricultural tax replaced a number of earlier agricultural taxes, which were paid in money and in kind. The agricultural tax was itself originally paid in both money and kind, but since Jan. 1, 1924, it has been paid only in money.

The agricultural tax is paid by citizens who have household plots of land or who as employees of the state have allotments of land in a rural locality. The plot of land itself is taxed not the income derived from it. For kolkhoz households, legislation of the Union republics has established average rates of tax— specifically, per 1/100 of a hectare of land—as well as the maximum deviations from the average rates. On the basis of the average tax rates, the agricultural tax is levied on the households of workers and employees all of whose able-bodied family members work in production enterprises and state and public organizations. Individual peasant households pay at double rates. The land under structures, brush, forest, and public roads and the land allotted by production enterprises and state and public organizations to their employees for collective and individual gardens and orchards are not taken into account in calculating the agricultural tax.

A comprehensive system of tax concessions has been established in connection with the agricultural tax (seeTAX CONCESSIONS). Under certain conditions, the rural intelligentsia, such as teachers and medical workers, and certain agricultural specialists, military personnel, invalids, agricultural settlers, and others are exempt from the tax. The agricultural tax is calculated by the appropriate financial bodies as of July 1 of each year: one-half is paid by August 15, and the other half by October 15.


References in periodicals archive ?
Justice (r) Pervez Zia said that circumstances of agriculture sector were miserable as formers did get water, seeds and organic fertilizer on time and they faced many difficulties in selling their produce and such people were being asked by you to pay agricultural tax.
In addition, he noted the growth in aquaculture production, and, speaking of the tax policy in the fishing industry, said that the discussion of the possibility of a single agricultural tax is continuing, and proposals from the industry by the Government of the Russian Federation will be considered and taken into account in this matter.
formulation of agricultural tax in light of the recommendations prepared by the
Similarly, matters relating to preparation of system for increase in provincial receipts and formulation of agricultural tax in light of the recommendations prepared by the committee through a survey.
Minton is a member of the Tax Section Directors' Committee and chair of the Committee on Specialty Tax (formerly known as the Agricultural Tax Law Committee).
The meeting discussed in detail revenue collection on land transfer in district Swabi and recovery of agricultural tax.
Moreover, members of district council have asked the provincial government to waive agricultural tax levied on farmers of the district.
Eleven chapters are: county economy is the base of ChinaAEs modernization; to strengthen the building of county governance capacities; further improve the mechanism to ensure oland to the tillero; land rights relationship analysis; land financial market construction; gains and losses in abolishing agricultural tax and the countermeasures; rural development strategy analysis; new-type household manufacturing and new-type organization; development-oriented finance boosts sustainable urbanization; the development-oriented finance supports ecological governance of the southwest rock desertification; new ideas for the agricultural cooperation between China and South American countries.
While their large-scale counterparts receive agricultural tax relief, urban and small-scale family farms do not qualify under many county appraisal districts' definitions of agricultural land use.
While Su is clear that policies associated with the new socialist countryside initiative, such as the elimination of the agricultural tax, have had a positive impact, there is some ambiguity about how to evaluate the state of China's rural class.
In fact, agricultural tax has been the bone of contention since 1980s but successive governments have failed to levy it as there are powerful lobbies in the parliament, provincial assemblies and in the establishment who are not ready to pay a small part from their massive income from this all important sector.
ISLAMABAD, June 13 -- Federal Minister for Information and Broadcasting Qamar Zaman Kaira said on Saturday said the federal government could not levy agricultural tax as suggested by some of the parliamentarians as that comes under the ambit of the provincial governments.

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