Article 1 These Measures are formulated to help poor rural households solve their living difficulties and develop production. Article 2 The term "poor households" as mentioned in these Measures refers to permanent farmers whose household registration in our province cannot be solved by themselves due to the shortage of labor force or unexpected disasters such as illness, disability, old age and death of major family members. Article 3 The civil affairs departments of provinces, cities and counties (including county-level cities and districts, the same below) are the competent departments for the management of poor households in their respective administrative areas, and the people's governments of townships (towns) are responsible for their daily work. Article 4 People's governments at all levels shall incorporate the relief and support of poor households into the overall planning of rural economic and social development, and arrange a certain amount of funds for the relief and support of poor households every year. The township (town) people's government shall, according to the collective economic situation, formulate the annual plan for the relief and support of poor households in this administrative region.

Encourage collective economic organizations, private enterprises and individuals to donate funds for disaster relief and poverty alleviation. Article 5 The identification of poor households shall be reviewed by villagers, declared by villagers' committees and examined and approved by township (town) people's governments. Sixth poor households engaged in production and business activities, after the approval of the financial and tax departments, agricultural tax (including agricultural and forestry specialty tax), business tax, product tax, value-added tax can be reduced or exempted according to law.

Poor households sell agricultural and sideline products in the county farmers' market with the certificate of poor households issued by the village villagers' committee, and are exempt from market management fees. Article 7 The relevant departments shall give preferential treatment to the loans needed by poor households to develop production and sales of export products. Article 8 School-age children and adolescents who should receive compulsory education in poor households are exempt from miscellaneous fees and given a certain amount of books. Article 9. Financial assistance shall be given to poor households who are still unable to maintain their basic livelihood after support. Tenth the provisions of article eighth, article ninth of the subsidies paid from the village retention fee. Poor villages unable to pay, approved by the township (town) people's government, from the social assistance funds to pay. Eleventh to encourage township (town), village enterprises and other economic entities to find jobs for poor households. With the approval of the tax authorities, business tax, value-added tax and product tax can be reduced or exempted for five years in accordance with the law for the production and operation income of units that resettle poor households and account for more than 70% of the total number of production personnel. Materials, banks and other departments should give preferential treatment in material supply and loans.

The tax relief shall be used as special funds for the development of production and shall not be used for other purposes. Twelfth townships (towns) and villages shall give priority to the labor force of poor households in organizing activities such as labor export and self-help in production. Thirteenth disaster relief funds and materials, under the same conditions, should give priority to poor households.

For poor households with special difficulties, the local people's government shall give temporary relief or organize villagers to help each other. Fourteenth funds for disaster relief and poverty alleviation should be earmarked, and no organization or individual may use them for other purposes.

The allocation of relief and poverty alleviation funds must be correctly invested, and it is not allowed to favor one over the other and distribute it evenly. Fifteenth people's governments at all levels and relevant social organizations have the obligation to popularize science and technology among the members of poor households who have the ability to accept, organize training and improve their production and management skills. Sixteenth county people's government should regularly check the situation of poor households' assistance and support, and solve the existing problems.

The township (town) people's government shall confirm the object of poverty alleviation once a year. Those who have been lifted out of poverty will no longer enjoy relevant preferential treatment. Seventeenth poor households and poverty alleviation standards, formulated by the people's government at the county level. Eighteenth units and individuals that have made remarkable achievements in helping poor households shall be commended by the people's government or the civil affairs department. Nineteenth in violation of the provisions of any of the following circumstances, by the relevant competent departments according to the seriousness of the case, the person directly responsible shall be given administrative sanctions, which constitutes a crime, shall be investigated for criminal responsibility according to law:

(a) misappropriation of poverty relief funds;

(two) the distribution of relief and poverty alleviation funds is tilted or evenly distributed to relatives and friends;

(3) Failing to identify poor households and confirm poverty alleviation according to relevant regulations.

The audit department and the relevant competent department shall order the misappropriated or improperly used funds to be returned within a time limit. Twentieth approach by the Provincial Civil Affairs Department is responsible for the interpretation of. Article 21 These Measures shall come into force as of the date of approval.