欢迎扫描下方二维码关注： 山西省财政厅 山西省农业农村厅关于印发全省农村集体经济组织财务制度实施细则的通知 晋财规农〔2025〕1号 各市、县（市、区）财政局、农业农村局： 为加强我省农村集体经济组织财务管理，进一步完善细则，根据《中华人民共和国农村集体组织法》、《财政部 农业农村部关于印发〈农村集体经 济组织财务制度〉的通知》（财农〔2021〕121号）、《 农村集体经济组织会计制度 》（财会〔2023〕14号）、《中华人民共和国会计法》，以及《关于 加强和规范村级会计委托代理服务工作的意见》（财会〔2024〕28号），结合工作实际及相关意见，对《全省农村集体组织财务制度实施细则》进行修 订。现印发给你们，请遵照执行。 山西省财政厅 山西省农业农村厅 2025年10月31日 （此件公开发布） 全省农村集体经济组织财务制度实施细则 第一章 总 则 第一条 为了加强全省农村集体经济组织财务管理工作，规范农村集体经济组织财务行为，巩固农村集体产权制度改革工作成果，保障农村集体经济 组织及其成员合法权益，促进我省农村集体经济发展，推动全面乡村振兴，根据《农村集体经济组织财务制度》（财农〔2021〕121号）及有关规 ...

一支懂经营、善管理的乡村职业经理人队伍，正在给万千村庄带来新气象。他们还有个响亮的称呼 ——"乡村CEO"。 2024年8月，万名乡村职业经理人培养计划（以下简称"培养计划"）由中央农业广播电视学校、中国农 业大学、腾讯公司联合发起，在山东省、湖南省、陕西省、湖北省恩施土家族苗族自治州进行试点， 2025年下半年正式进入全国规范化实施新阶段。 培训回来后，张保权带着村两委干部重新梳理村庄资源，引入第三方公司和村民合作经营，将闲置农房 改造成15个特色民宿小院，引入午后茶叙、公益课堂等创客项目，探索发展康养民宿等业态。 "十五五"规划建议提出，节约集约利用农村集体经营性建设用地，依法盘活用好闲置土地和房屋，分类 保障乡村发展用地。支持发展新型农村集体经济。数据显示，到2023年底，我国有农村集体经济组织98 万个，成员数量9.3亿人，资产达到9.6万亿元。"与发展需求相比，一些地区农村集体经济发展路子偏 窄、形式比较单一，依法依规经营好这些资产，通过产业化运营促进其保值增值的空间依然很大。"中 国人民大学农业与农村发展学院教授孔祥智说。 在陕西，根据部分训前已从事乡村职业经理人工作的学员数据测算，培训后平均带动 ...

Group 1 - The core viewpoint of the articles highlights the successful distribution of collective economic dividends in Qiaochong Village, benefiting over 4,200 villagers with approximately 130,000 yuan in total [1][2] - Qiaochong Village has achieved a collective income exceeding 1 million yuan for five consecutive years, reaching 1.5057 million yuan in 2025, with rental income contributing 521,000 yuan [1] - The village's development strategy focuses on "industrial prosperity, beautiful environment, and wealthy citizens," receiving support from local government officials [1] Group 2 - A differentiated distribution plan has been established, prioritizing assistance for vulnerable groups such as the elderly, disabled, and low-income families [2] - From 2025, a special education fund will be set up, allocating approximately 30,000 yuan annually to incentivize students and support long-term village development [2] - The village will cover the basic medical insurance and accident insurance for over 20 elderly residents, ensuring their well-being through collective economic benefits [2]

Core Viewpoint - The development of new rural collective economy is a crucial part of the rural revitalization strategy in Jiangsu, which has made significant progress through tailored approaches and systematic solutions to enhance sustainable growth [1] Group 1: Development of Collective Economy - Jiangsu has established a robust organizational system and deepened property rights reform, with over 99% of villages completing collective property rights reform and more than 1.7 million registered collective economic organizations, leading to a total collective asset value exceeding 490 billion yuan [1][2] - The annual operating income per village has surpassed 2.5 million yuan, providing a solid foundation for market-oriented operation and profit distribution of collective assets [1] Group 2: Innovation in Development Models - Various collective economic models have emerged, including resource leasing, property rental, and asset participation, with notable examples such as Ba Dou Village's collaboration with a coastal group to manage marine resources and a village in Zhangjiagang achieving over 100 million yuan in annual income through equity investment in high-tech enterprises [2] - These innovations have facilitated a shift from traditional agricultural operations to diversified and market-oriented collective economies [2] Group 3: Optimization of Resource Allocation - Localities have improved land utilization through revitalizing idle assets and innovative management practices, such as integrating scattered water resources for unified leasing, which has significantly increased income for local communities [2][3] - A talent support mechanism has been established to enhance the capabilities of grassroots leaders and professionals through training and policy incentives [2] Group 4: Deepening Industrial Integration - The integration of primary, secondary, and tertiary industries has been actively promoted, with examples including the development of order agriculture and cultural tourism projects that link various sectors [3] - This integration has strengthened the resilience of collective economies and broadened income channels for farmers [3] Group 5: Systematic Solutions to Challenges - To address deep-seated issues, a collaborative support system is proposed, focusing on talent, land, policy, and industry to drive quality, efficiency, and dynamic transformations in the new rural collective economy [4] - A closed-loop talent support system is suggested, including differentiated talent introduction policies and capacity-building programs for village leaders [4] Group 6: Policy Support Framework - A three-dimensional policy support system is recommended, emphasizing cross-regional collaboration, innovation, and financial incentives to foster new business models in agriculture and rural tourism [5] - Financial mechanisms such as subsidies and simplified tax processes are proposed to alleviate the burden on collective economic organizations [5] Group 7: Collaborative Development of Industrial Clusters - The establishment of rural revitalization zones based on collaborative development needs is encouraged, focusing on optimizing space, industry, environment, and governance to cultivate specialized industrial clusters [6] - Market-driven integration of collective resources and cross-departmental coordination are essential for enhancing the efficiency and effectiveness of rural economic projects [6]

Core Viewpoint - The article highlights the issue of inflated rural collective economic income, emphasizing the need for genuine revenue generation rather than superficial accounting practices [1][2]. Group 1: Current State of Rural Collective Economy - Many rural collective economies report that only a small portion of their annual income is available for village expenditures, with the majority being "over-accounted" funds and paper income [1]. - Some regions include infrastructure funding from higher-level governments as part of collective income, which does not contribute to actual revenue generation [1]. - Instances of fictitious land rental contracts have been reported, where rental income is recorded but immediately returned, leading to inflated income figures [1]. Group 2: Challenges and Issues - Bureaucratic and formalistic practices contribute to the inflation of rural collective economic income, with some areas applying a one-size-fits-all approach to income assessment [2]. - Insufficient transparency and oversight in village affairs allow for the perpetuation of inflated income reporting, undermining the authenticity of the data [2]. Group 3: Recommendations for Improvement - To eliminate the issue of inflated income, local authorities should provide more practical policy support and guidance for industry development, rather than relying on arbitrary directives [2]. - Enhancing the transparency and supervision of village affairs is crucial to ensure the authenticity of reported income and to focus on developing local resources and industries [2]. - Genuine income growth is essential for supporting comprehensive rural revitalization, requiring a shift from superficial accounting to real economic contributions [2].

Core Insights - The collective economic development in Changxing Village is exemplified by a recent cash dividend distribution event, where 480,000 yuan was shared among 868 households, with the highest payout being 2,648 yuan per family [1][2] - The village's economic model incorporates a distribution method based on "labor shares, military shares, and population shares," aiming to ensure that the benefits of collective economic growth are returned to the villagers [1] - The village has seen steady growth in collective economic income through resource optimization and the development of specialty industries, leading to improvements in local infrastructure and public services [1] Economic Development - The cash dividends distributed represent not only a financial reward but also a reflection of the village's economic achievements and a step towards rural revitalization [2] - Future plans include further development of specialty industries and expanding income channels to enhance the collective economy, thereby increasing the overall benefits for villagers [2]

Core Viewpoint - The Kunshan Municipal Commission for Discipline Inspection and Supervision is focusing on addressing corruption and misconduct in rural collective economies, aiming to protect the financial interests of villages and enhance transparency in public power management [1][2] Group 1: Strengthening Oversight - The Commission is implementing a comprehensive approach called "check, rectify, and govern" to safeguard village collective finances and tighten the management of public power [1] - A thorough investigation of the "three assets" (land, funds, and resources) across 164 administrative villages and agricultural communities is being conducted to ensure accurate data collection and management [1] Group 2: Systematic Improvement - The Commission has introduced new policies and guidelines, including the "Work Opinions on Promoting the Quality and Efficiency of Rural Collective Economy" and the "Supervision Management Measures for Agricultural Land Shareholding Cooperatives (Trial)" [2] - Significant asset integration has occurred, with 184.9 acres of scattered assets consolidated and 24.91 million square meters of old assets renovated, alongside the introduction of 32 new agricultural investment and village-level projects totaling over 7 billion yuan [2] Group 3: Enhanced Transparency and Efficiency - The implementation of a "Big Data Supervision Platform for Grassroots Public Power" allows for online approval of 7,054 village-level projects, enhancing the efficiency, standardization, and transparency of power operations at the village level [2]

Group 1 - The core idea of the news is the transformation of idle commercial properties into a vibrant marketplace, enhancing local economic activity and providing convenience for residents [1] - The commercial properties, totaling nearly 20,000 square meters, were previously underutilized after the village's demolition, representing a significant resource for collective economic development [1] - A professional commercial operation management company was established by the Xiwang Street Cooperative and the Ma Village Cooperative to manage the newly built Xinglongli Market, which features diverse shopping and service options [1] Group 2 - Xiping City is enhancing the management of rural collective "three assets" to maximize their benefits and better serve the community [2] - The city has 183 rural collective economic organizations, and efforts are being made to address issues such as unclear collective assets and non-standard economic contracts [2] - A total of over 7,000 collective economic contracts have been cleaned and standardized, recovering 3.123 million yuan in contract arrears and reclaiming 771.86 acres of collective land [2][3] Group 3 - The Xiping City Agricultural and Rural Bureau conducted a comprehensive inspection of 13 towns and 183 village-level collective economic organizations, identifying and rectifying 19 issues [3] - The city has processed 23 problem clues related to rural collective "three assets" management, leading to 18 cases being filed and 8 individuals receiving disciplinary actions [4] - All data regarding the assets and financial transactions of the 183 village-level collective economic organizations are being recorded in the "Shan Nong Jing" comprehensive information supervision service platform for transparent management [4]

Core Viewpoint - The article discusses the tax incentives introduced by the government to support rural revitalization and infrastructure development, highlighting various tax exemptions and reductions aimed at enhancing the economic vitality of rural areas [8][33]. Group 1: Tax Exemptions for Rural Collective Economic Organizations - From January 1, 2024, rural collective economic organizations will not be subject to land value-added tax when transferring state-owned land use rights and related properties [5]. - Since January 1, 2017, rural collective economic organizations undergoing shareholding cooperative reforms are exempt from deed tax when inheriting land and property rights from the original collective economic organization [6]. - Rural collective economic organizations and village committees are exempt from deed tax and stamp duty when reclaiming collective assets through asset verification [6]. Group 2: Tax Incentives for Rural Infrastructure Development - The State Taxation Administration has released a guide detailing 138 tax incentives across seven areas to support rural revitalization, including infrastructure development and collective economic growth [8][33]. - Tax incentives include exemptions from water resource tax for rural collective economic organizations and their members when using water from collective ponds and reservoirs [10][9]. - Exemptions from forest vegetation restoration fees are provided for rural collective economic organizations constructing social welfare projects and affordable housing [10][11]. Group 3: Tax Benefits for Agricultural Activities - Farmers, family farms, and rural cooperatives are exempt from stamp duty on contracts for purchasing agricultural production materials or selling agricultural products [13][14]. - Rural residents constructing self-use housing on cultivated land are subject to a reduced land occupation tax, with further exemptions for certain groups such as veterans and low-income households [49][51]. - Tax incentives are also available for rural drinking water safety projects, including exemptions from corporate income tax and value-added tax for related operations [57][62]. Group 4: Specific Tax Policies for Water Resource Management - Small hydropower units at the county level can opt for a simplified method to calculate value-added tax at a rate of 3% [34]. - Water resource tax exemptions apply to concentrated drinking water projects serving rural populations, with local governments empowered to decide on tax reductions [71].

Core Viewpoint - The article discusses the integration of cultural and economic development in rural revitalization, emphasizing the role of "New Era Humanistic Economics" as proposed by Xi Jinping, which aims to harmonize material and spiritual civilization [1] Group 1: Cultural Environment in Rural Areas - The concept of New Era Humanistic Economics is rooted in traditional Chinese culture and aims to provide a solid civilizational logic for modernizing China [2] - Kunshan City focuses on protecting traditional villages, with 6 national traditional villages, 17 provincial traditional villages, and 18 municipal traditional villages identified for preservation [2] - The city promotes the organic combination of traditional and modern elements, such as integrating modern cultural aspects into rural characteristics through initiatives like "Coffee Going to the Countryside" [2] - Modern technology, including big data and artificial intelligence, is utilized to innovate the transmission and promotion of rural cultural heritage [2] Group 2: Economic Activation through Culture - Kunshan City emphasizes culture as a key driver for rural revitalization, exploring local cultural IPs and developing unique rural industries like "Jinhua Bacon" [3] - The city adopts a "Cultural +" integration model, merging local culture with tourism and modern services while preserving natural village aesthetics [3] - A coordinated approach is taken to enhance rural revitalization, creating distinctive cultural tourism routes based on local industries and cultural characteristics [3] Group 3: Cultivating Rural Civilization - The city prioritizes comprehensive human development in rural revitalization, implementing moral education initiatives and utilizing platforms for community engagement [4] - Volunteer services and collaboration with social organizations are emphasized to foster a culture of civility and moral standards [4] - Local governance is strengthened through the establishment of village regulations and community-led initiatives to promote social norms [4] Group 4: Promoting Common Prosperity - Kunshan City is actively pursuing a "Hundred Villages Common Prosperity" initiative, focusing on increasing farmers' income and developing collective rural economies [5] - The city aims to cultivate high-quality rural talent across various agricultural sectors, enhancing the skill set of local farmers [5] - A holistic approach to urban-rural integration is being implemented, ensuring coordinated development in planning, public services, and ecological environments [5]