从美国农业税收看中国的农业税制改革  

Watches Chinese agricultural tax reform from the American agricultural tax the system

作　　者：刘华堂[1] 王占锋[1] 

机构地区：[1]辽宁税务高等专科学校,辽宁大连116023

出　　处：《辽宁税务高等专科学校学报》2006年第6期28-31,共4页Liaoning Taxation College Journal

摘　　要：当中国告别2600年的农业税,开始无“皇粮国税”的新纪元之时,横看先进发达的美国农业税制,将中国税制进行比较,同时剖析“零税率”的中国农业的前景与困境,以期给农业税改革些许启示与借鉴,为农业建设贡献绵薄之力。When Chinese say goodbye to the agricultural tax for 2,600 years,and start new era that has no ＂the imperial grain＂, horizontally looked the advanced developed American agriculture tax system, the Chinese tax system will carry on the comparison. The prospect and the difficulty position about Chinese agriculture will be analyzed in ＂the zero tax rate＂ the simultaneously, which to give the agricultural tax reform enlightenment and the mode about agricultural construction contribution strength.

关 键 词：美国 中国 农业税 税制改革 

分 类 号：F810.422[经济管理—财政学]