Peak tariffs affect both agricultural and industrial products significantly.

More than half of the peak tariffs of developed countries are in the agricultural, fishery and food industry sectors.

Second, the tax pressure should be not just eased but radically streamlined through the introduction of a single tax on agricultural activities.

The Committee welcomes the State Council's Directive No. 1 2004 to safeguard farmers' rights and interests and Directive No. 1 2005, waiving taxes on animal husbandry for all regions and agricultural tax for 592 counties listed as priority counties for poverty alleviation.

Japan grants duty free treatment to LDCs for a substantial range of agricultural and food industry products.

In application of the agricultural safeguard clause, the US tariff specifies additional duties so that imports above the tariff quotas are subject to progressively higher tariff rates the lower the actual export price.

For instance, in agriculture, WTO Members agreed on a methodology to convert specific tariffs into equivalent ad valorem tariffs.

All agricultural equipment and supplies are admitted free of import duty, as are pure bred livestock (cattle, goats and chickens) brought in by the Department for local farmers as part of the drive to upgrade the Islands livestock.

We also call on the European Union to eliminate tariffs and duties that restrict the import of agricultural and industrial exports from Central America.

Tariffs imposed by wealthy countries especially in agriculture and manufactured goods, must be lowered or eliminated.

Agricultural peaks are important in all developed countries, the Republic of Korea and China.

In sub Saharan agrarian structures, implicit tax measures were used to extract part of the value added by farmers.

It was decided to gradually remove trade distorting measures of support in agriculture as well as the export refunds.

283. Farming can be developed only by the introduction of profitable enterprise agriculture supported by reforms in land ownership, lending and taxation and by a pricing policy, in a rural environment which is welcoming and attractive, especially for young people.

The only reported exception to this rule is that agricultural and forestry based commercial and marketing cooperatives are exempted from corporation and trade taxes if they conduct business exclusively with their own members.

33. A further concern is the decline in tax revenues forecast for 1999, owing to the repeal of the Act on a Single Property Tax, tariff reductions, the ending of the commercial and agricultural enterprise tax, which is expected to occur in mid 1999, and the planned cut in income tax rates.

In a bid to revigorate the agricultural sector and agriculture based industries, the Government banned imports of certain products allowed imports of others only during certain periods allowed imports of products needed by local industries and raised tariffs on imports of products.

As a result, many more industrial and agricultural products will now benefit from duty free entrance and significant tariff advantages vis à vis other suppliers.

Tariffs and domestic subsidies of industrialized nations have serious consequences for poor farmers around the globe.

Vice Ministry of Agriculture, Livestock and Fisheries (Ministry of Rural and Agricultural Affairs)

This study further finds that in certain cases ERPs will be negative, as the tariff for the agricultural raw material exceedsthat for the processed product.

In this regard it is urgent to eliminate high tariffs, tariff picks, tariff escalation, non tariff barriers, export subsidies and to substantially reduce trade distorting domestic support for protecting the agricultural sector of developed countries.

According to preliminary indications there seems to be little trade exceeding the tariff quota levels in agricultural and food industry products.

The effects of the per se positive structural change in protection through tariffication have further created new peak tariffs throughout the agricultural sector and in large parts of the food industries.

Revenue from businesses and entry taxes

Major gaps in the liberalization of imports from least developed countries include the generally high tariffs on many sensitive agricultural products, as well as on agricultural imports that exceed tariff quotas and on several food industry products.46

FAO concludes that for some commodities tariff escalation constitutes probably one of the major constraints to vertical diversification of their agricultural exports.

There are several cases of additional duties to compensate processing industries for higher prices of agricultural inputs.

The 1997 GSP scheme of the US provides duty free access for most agricultural exports from LDCs, including imports within tariff quotas.

(b) The Institute of Agricultural Research and Education, attached to the Ministry of Agriculture and having the function of promoting agricultural research in the higher agricultural education institutes and agricultural research establishments operating under the Ministry

The agricultural sector is protected through high tariffs, tariff picks, tariff escalation and non tariff barriers in many developed countries, and market access is often denied to products from developing countries, including landlocked developing countries.

MAWRD, National Agricultural Policy, 1995.

Is not the owner (nor the spouse of an owner) of an agricultural estate, with arable land exceeding an area of two hectares or a farm belonging to a special branch of agricultural production in the meaning of tax legislation

The Ministry of Agriculture is the competent authority for agricultural cooperatives.

Thus, the agricultural institutions working in rural development, in an attempt to facilitate rural funding, has been creating alternative sources of funding such as Agricultural and Rural Development Fund (FFADR), Fisheries Development Fund (FFP), Small Industry Development Fund (FFPI), Fund for Agricultural Credit and Rural Development (CCADR), etc.

FAO also assisted the Ministry of Agriculture, Forestry and Fisheries in the development of an agricultural statistics system for the collection and analysis of agricultural sector data.

Meanwhile, rich countries agricultural subsidies and tariffs have undoubtedly undermined food production in developing countries. However, cutting farm subsidies will increase food prices, at least initially, while reducing agricultural tariffs alone will not necessarily lead to an increase in food production in poor countries without complementary support.

(b) The Guaranteed Minimum Agricultural Wage (SMAG) for the agricultural sectors.

Nearly 42 is engaged in agriculture and 57.9 in non agricultural activity industry.

Rural and agricultural development

Agriculture and rural development

Experience shows that quot taxing quot agriculture through price policies is not incompatible with high rates of agricultural growth if there is at the same time appropriate government involvement in the provision and maintenance of necessary infrastructure and services.

Agricultural baccalaureate

A large number of these tariffs have resulted from tariffication in the agricultural sector, exceeding 30 per cent or even 100 per cent in many cases and 300 per cent for certain products (notably meat, cereals, sugar, certain fruit and vegetables, dairy products, tobacco products).

Food and Agriculture Organization of the United Nations (FAO)