(1) Farmland occupation tax revenue;

(2) 10% comes from the national budget adjustment fund (that is, increase the collection ratio of the national energy and transportation key construction fund and take out one percentage point);

(3) The tax revenue of most township enterprises (including product tax, business tax, value-added tax and industrial and commercial income tax) has actually increased over the previous year;

(four) most of the special taxes on agriculture, forestry and aquatic products;

(five) the tax levied on rural individual industrial and commercial households and rural private enterprises is the main part of the increase over the previous year;

(six) around the country to determine the agricultural technology improvement fees extracted from the operation of agricultural products such as grain and other funds included in the fund management.

The proportion of the above three to six funds as agricultural development funds shall be determined by the provincial people's government. Article 2 Distribution of agricultural development funds. The centralized agricultural development fund is allocated by the National Leading Group for Land Development and Construction Fund Management. Agricultural development funds raised by local finance, if a leading group for agricultural development has been established, shall be allocated by the leading group as matching funds for agricultural development funds arranged by the state; If a leading group is not established, it shall be arranged by the financial department in consultation with relevant departments and reported to the government at the same level for approval. Article 3 Live within our means and allocate funds according to projects. When arranging projects, we should be based on the possibility of capital supply, and there should be no gap; The arrangement of specific projects must also implement the investment amount and its source. Article 4 Principles for the use of agricultural development funds: the main goal is to increase the output of grain, cotton and oil and enhance the stamina of agricultural development; The main content is to transform low-and medium-yield fields, reclaim wasteland suitable for agriculture, and popularize scientific and technological achievements in agriculture, forestry and water; According to local conditions, comprehensive development; Give priority to investment and concentrate on use; Develop one and get a good result; Private office assistance, free support and paid support are combined. For development projects, non-operating projects with only social and ecological benefits shall be supported free of charge in principle; For production and operation projects with direct economic benefits, in principle, paid support will be implemented and recovered regularly; For projects with both social and ecological benefits and direct economic benefits, the proportion of paid funds and unpaid funds shall be determined according to their economic income. The recovered funds are still used as agricultural development funds for turnover. Article 5 The use of agricultural development funds. National key development zones are limited to the following production and construction expenditures for transforming low-and medium-yield fields and reclaiming wasteland suitable for agriculture in approved development zones:

(a) subsidies for the reclamation of wasteland suitable for agriculture, the transformation of low-and medium-yield fields and the purchase of agricultural machinery and oil;

(two) subsidies for farmland water conservancy construction (including drilling wells, building small reservoirs, irrigation and drainage stations, etc.). ) and soil and water conservation projects, large and medium-sized reservoirs, irrigation areas, waterlogged areas and other key water conservancy projects supporting canal system subsidies, and inter-provincial border irrigation and drainage water conservancy work subsidies approved by the National Land Development and Construction Fund Management Leading Group;

(three) the construction of farmland shelterbelts, water conservation forests, soil and water conservation forests, appropriate arrangements for fast-growing and high-yield forests and firewood forests, seeds, seedlings and nursery production facilities subsidies;

(four) subsidies for technical training, testing and demonstration areas to promote new scientific and technological achievements in agriculture, forestry and water;

(5) Subsidies for the construction of production facilities, seed testing and demonstration necessary for cultivating fine varieties;

(6) Machinery operation and seed subsidy for improving grassland;

(seven) below the county level (excluding the county level) agricultural, forestry and water conservancy technical service stations must purchase subsidized equipment;

(eight) the use of bank loans for agricultural development subsidies;

(nine) the necessary business activities of the local leading group offices at all levels shall be uniformly extracted by the provincial leading group according to the proportion of no more than local matching funds 1% and used as a whole;

(ten) other expenses approved by the national land development and construction fund management leading group. Article 6 The following expenditures shall not be included in the agricultural development fund:

(a) large and medium-sized reservoirs and large and medium-sized rivers flood control project construction investment, and mainly solve the urban domestic water and industrial water conservancy project investment;

(two) the investment of new farms, stations, institutes and "centers" in various agricultural systems;

(3) Non-productive construction expenditures such as the construction of buildings and halls;

(four) the organization and personnel funds of any unit;

(5) Liquidity (including reserve funds), equity and loss subsidies of enterprises and companies;

(6) Investment in agriculture-supporting industries;

(seven) various price subsidies;

(eight) investment in deep processing of agricultural and sideline products;

(nine) expenditures that should be arranged by normal capital construction investment, operating expenses and other funds;

(10) make up the fiscal deficit. Article 7 The budgetary funds in the agricultural development fund shall be included in the budget by governments at all levels, managed as special funds, collected first and then disbursed, and the annual budget and final accounts shall be compiled according to the provisions of the financial department, which shall be reflected in the item of "expenditure of special funds for agricultural development" in the national budget expenditure. The state's free support funds for local governments are included in the local financial final accounts; The state's free or paid support to relevant departments in the State Council and paid support to local governments are included in the central final accounts. The year-end balance of agricultural development fund should be carried forward to the next year to continue to use.

Leading groups at all levels in key national development areas shall, in addition to compiling budgets, final accounts and implementation according to the provisions of the financial department, also submit annual plans, mid-year implementation, year-end final accounts and development and construction summaries according to the requirements of higher leading groups.