中国农业税收制度改革应分步实施  

Step-by-step reforms of our agricultural tax revenue systems

作　　者：范宝学[1] 李继平 

机构地区：[1]辽宁工程技术大学技术与经济学院,辽宁阜新123000 [2]阜新市新邱区人民政府,辽宁阜新123000

出　　处：《辽宁工程技术大学学报（社会科学版）》2004年第6期601-603,共3页Journal of Liaoning Technical University(Social Science Edition)

摘　　要：在计划经济背景下形成的中国农业税收制度,实质上是一种地租,过高的农业税负,违反税收公平原则,降低了中国农产品的国际竞争力。彻底改革农业税收制度,取消现行的农业税,构建城乡统一的税收制度,是新形势下对农业税收制度改革的客观需要。但是,鉴于目前中国农业经济发展现状,统一城乡税制不宜一步到位,而应采取渐进的方式分步实施。Our agricultural tax revenue systems,which was formed under the background of planned economy,are in fact a kind of higher agricultural tax and are against the principle of fairness,hence reducing the international competitive ability of our agricultural products.In new situation,it has become necessary to reform our current tax revenue systems,abolish the current agricultural tax and construct unified tax revenue systems in both cities and the countryside.However,in light of our current agricultural situation,we should carry out the reform step by step.

关 键 词：中国农业 农业税收制度 分步实施 经济发展 税收制度改革 城乡税制 中国农产品 客观需要 违反 新形势 

分 类 号：C912.4[经济管理] F812[社会学]