(a) the provincial budget adjustment fund retained part, of which 10% is used for agricultural development fund, arranged by the province;
(two) the tax revenue of township enterprises, including the actual increase of product tax, business tax, value-added tax and industrial and commercial income tax over the previous year, shall be determined by all localities for agricultural development funds;
(three) the total tax levied on rural individual industrial and commercial households and rural private enterprises increased by more than 80% over the previous year;
(four) the local part of the cultivated land occupation tax collected is used for agricultural development funds;
(five) more than 60% of the local retained part of the agricultural and forestry specialty tax is used for agricultural development funds;
(six) pharmaceutical, brewing (including alcohol), starch and other profitable industrial enterprises with grain as the main raw material, according to the amount of grain purchased, the cost of improving grain production technology is 2 cents per kilogram of grain purchased, which is shared by the enterprises and turned over to the financial department at the same level on a regular basis;
(seven) the extraction of pig production protection fund, all left to the county finance, as an agricultural development fund, for the development of commercial pig production.
(eight) the introduction of World Bank loans (the Fund has other management measures); Loans from other intergovernmental and international financial organizations are used for agricultural development;
(9) The groundwater resource fee for farmland irrigation, the renovation fee for rural wells, the retained part of township enterprises and the land contract fee shall not be divided, handed over and used locally;
(ten) rural township enterprises, self-employed and private enterprises pay taxes and fines, and part of their income is used for agriculture, and the specific proportion is determined by the local authorities;
(eleven) funds allocated by the financial department at a higher level. Article 4 Principles for the use of agricultural development funds: The main objectives are to increase the total amount of grain, cotton, oil and meat products, improve agricultural production conditions, enhance the stamina of agricultural development, plant trees and grass to control the ecological environment, and the main contents are to transform low-and medium-yield fields, reclaim wasteland suitable for agriculture, and popularize scientific and technological achievements in agriculture, forestry, water and animal husbandry. According to local conditions, comprehensive development, preferential investment, centralized use, development and improvement. Article 5 The agricultural development fund shall be mainly used for the following expenditures of agricultural development projects such as comprehensive agricultural development in Haihe River basin, Bashang, mountainous areas and coastal beaches development according to the province's agricultural development strategy and overall planning of agricultural development and governance:
(a) the transformation of low-yield fields, reclamation of wasteland suitable for agriculture and the purchase of agricultural machinery, oil and other subsidies;
(2) Subsidies for small-scale irrigation and water conservancy construction and soil and water conservation projects;
(3) Subsidies for seeds, seedlings and nursery production facilities of farmland shelterbelts, water conservation forests, soil and water conservation forests, fast-growing and high-yield forests and firewood forests;
(four) subsidies for agriculture, forestry, water, animal husbandry and fisheries to promote new scientific and technological achievements in technical training, testing and demonstration areas;
(five) to cultivate excellent varieties and excellent varieties of experimental demonstration subsidies;
(six) improving grassland, planting grass artificially, returning farmland to grassland and seed subsidies;
(seven) below the county level (excluding the county level) agricultural, forestry, water, animal husbandry and fishery technical service stations must purchase equipment subsidies;
(eight) the use of bank loans for agricultural development subsidies;
(nine) the construction of agriculture, forestry, animal husbandry and fishing bases;
(10) Expenditure of other agricultural development projects. 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 construction 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;
(ten) the purchase of prohibited and controlled items;
(eleven) to make up for the financial expenditure. Article 7 The budgetary funds in the agricultural development fund shall be incorporated into the budget by governments at all levels, and the special funds shall be managed, with the first payment and the second payment. Except the sixth, seventh and ninth items of Article 3, the rest (excluding World Bank loans) are included in the relevant income items of financial budgets at all levels. Expenditure is reflected in the national budget expenditure subject "special fund expenditure for agricultural development". The year-end balance should be carried forward to the next year for continued use. Financial departments at all levels must prepare separate budgets and final accounts to reflect the overall situation.