欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 2024年1月1日起，村民委员会、 村民小组按照农村集体产权制度改革要 求，将国有土地使用权、地上的建筑物 及其附着物转移、变更到农村集体经济 组织名下的，暂不征收土地增值税。 -享受条件- 农村集体经济组织，应按规定在农 业农村部门办理注册登记，被赋予以字 母"N"开头的统一社会信用代码，并 取得《农村集体经济组织登记证》。 -- -政策依据_ 《财政部 国家税务总局关于农村集 体产权制度改革土地增值税政策的公告》 (2024年第3号) > 农村集体经济组织股份合作制改革 免征契税 實受誰你 农村集体经济组织 优惠内容_ 自2017年1月1日起，对进行股份 合作制改革后的农村集体经济组织承受 原集体经济组织的土地、房屋权属，免 征契税。 真受錄作 经股份合作制改革后，承受原集体 经济组织的土地、房屋权属。 -政策依据- -------------- 1.《财政部 税务总局关于支持农村 集体产权制度改革有关税收政策的通知》 (财税〔2017〕55 号）第一条 2.《财政部 税务总局关于契税法实 施后有关优惠政策衔接问题的公告》 (2021年第2 ...

新时代人文经济学是习近平总书记基于中国经济发展实践提出的重大理论命题，蕴含着推动物质文明和 精神文明协调发展的辩证法。基于新时代人文经济学视角，近年来，昆山市依托自身所特有的乡村文化 底蕴，在推进乡村全面振兴的实践中蹚出了一条人文经济深度融合赋能的提质发展新路径。 以文润村，塑造乡村人文环境 以文化人，涵育乡村文明新风 新时代人文经济学坚持以人民为中心的发展思想。发展中，昆山市始终将人的全面发展作为乡村全面振 兴的重中之重，坚持以文化人，倡树文明新风。一是实施公民道德建设工程。用好青农讲习所、乡村大 讲堂等平台载体，开设道德讲堂、开展红色教育，有效发挥阵地育人功能。二是深化新时代文明实践。 整合用好志愿服务力量，持续深化"我为群众办实事"实践活动，加强与第三方社会公益组织深度合作， 以村集体"制单"、老百姓"点单"、志愿者"接单"的模式构建，持续培育文明道德风尚。三是强化基层人 文治理。以完善村规民约和自治章程为抓手，推进"村规民约"进村入户，并依托红白理事会等平台，大 力推进移风易俗，焕新乡村文明。 以文惠民，绘就乡村共富图景 当前，我国社会已经发展到了扎实推动共同富裕的历史阶段。以共同富裕为价值导向，昆山 ...

Group 1 - The core viewpoint of the articles emphasizes the transformation of rural asset management in Xunyang City, focusing on the informatization, dataization, and refinement of the management of collective assets, funds, and resources [1][2][3] - In 2024, all 305 village collectives in Xunyang City are expected to have annual incomes exceeding 100,000 yuan, with 33 villages surpassing 500,000 yuan and one community exceeding 3 million yuan [1] - The establishment of a dual responsibility system for asset management at the town and village levels has been implemented to enhance transparency and accountability in the management of collective resources [1][2] Group 2 - A comprehensive audit of collective assets has revealed a total of 46.841 million yuan in village-level collective assets across 12 villages, contributing to a clearer understanding of the financial status of these collectives [2] - The introduction of a big data information technology platform allows villagers to monitor the financial expenditures of their collectives in real-time, enhancing financial transparency [2] - Xunyang City is promoting the development of unique ecological industrial chains across 21 towns, which is expected to increase farmers' incomes and improve the overall economic strength of village collectives [3]

Core Viewpoint - The development of a new type of rural collective economy is a crucial aspect of deepening rural reform in China, aimed at promoting comprehensive rural revitalization and increasing farmers' income [1][2]. Policy Background and Implementation - The growth of rural collective economy is seen as a vital pathway to achieve common prosperity for farmers, addressing issues such as unclear ownership of collective assets and unequal distribution of benefits [2]. - Since 2015, pilot reforms have been initiated in 29 counties to enhance farmers' rights to collective assets, leading to the formal introduction of the "new type of collective economy" concept in 2016 [2][3]. - By the end of 2020, 53.1 million administrative villages had completed reforms, representing 94.9% of the total villages in the country [3]. Financial Support and Development Trends - From 2018 to 2022, approximately 100,000 administrative villages received financial support from the central government to develop collective economies [4]. - The number of villages without operating income decreased from 195,000 in 2018 to 113,000 in 2023, while the proportion of villages with income below 100,000 yuan dropped from 43.1% to 32.9% during the same period [4]. Organizational Structure and Management - The establishment of rural collective economic organizations is essential for the development of the new type of rural collective economy, with a focus on standardizing their operations [5]. - By the end of 2023, 99.1% of villages had implemented financial transparency, and 98% had established democratic financial management groups [5]. Asset Management and Oversight - As of 2023, the total assets of rural collective economic organizations reached 9.61 trillion yuan, with total revenue of 715.73 billion yuan [6]. - The government has emphasized the need for a robust supervision and management system to prevent the loss of collective assets and ensure proper governance [6][7]. Reform Challenges and Future Directions - The rural collective property rights reform is crucial for revitalizing rural collective assets, but challenges remain, such as unclear asset ownership and a lack of market recognition for collective economic organizations [11]. - Future efforts should focus on enhancing the legal framework for collective asset rights and improving the management capabilities of rural collective economic organizations [12][13]. Diverse Development Models - Various regions have adopted different models for developing the new type of rural collective economy, including resource development, industry-driven approaches, service-oriented income generation, and asset management [14][15][16][18]. - For instance, in Fujian Province, a village developed a scenic area through collective investment, while in Guangdong, collective assets were quantified into shares to enhance value [15][18].