我国农业税制改革探析  

An Analytical Study of the System of the State Agricultural Taxation

作　　者：林双成[1] 王宏波[1] 

机构地区：[1]天水师范学院经济与社会管理学院,甘肃天水741001

出　　处：《天水师范学院学报》2004年第4期39-42,共4页Journal of Tianshui Normal University

基　　金：2003年甘肃省教育厅科研项目(037-04)。

摘　　要：农村税费改革自2000年在安徽全省和其他一些县推开以来,取得了明显成效,但也暴露出不少问题,其中农业税制方面的问题尤为突出。我国农业税制的最大问题,已不仅仅是计征方面的问题,更重要的是这种税制本身是否符合经济发展需要的问题。为此,改革农业税制势在必行。考虑到当前全面取消农业税收的相关条件尚不具备这一现实,统一城乡税制不能一步到位,应分步实施。Remarkable achievements have been made since the implementation of the rural reform of the agricultural taxation in the whole of Anhui province and other areas. Meanwhile some problems also emerged, and the problem concerning the agricultural taxation system is especially outstanding. The biggest problem concerning the agricultural taxation system is not only the taxation itself but the problem of whether the existing taxation system is conductive to the development of the national economy. So the reform of the agricultural taxation system is quite urgent. Taking into consideration the lack of relevant conditions to abandon agricultural taxation, the unification of both the urban and rural taxation system can not be realized at the same time and it can be done step by step.

关 键 词：农业税 税制改革 二元税制 征收管理法制 特产税 创新 个人所得税 

分 类 号：F812.422[经济管理—财政学]