我国农业税减免前后农民税负比较分析——基于一般农产品市场和农业生产资料市场  

Comparative Analysis of Tax Burden of the Farmers before and after the Implementation of Agricultural Tax Exemption and Reduction in China——An Account of the Markets for General Farm Products and Agricultural Means of Production

作　　者：缪小林[1] 刘耀[2] 钱进 

机构地区：[1]云南财经大学财政与经济学院,云南昆明650221 [2]西南大学食品科学学院,重庆400716 [3]重庆市农业学校,重庆401329

出　　处：《西南农业大学学报（社会科学版）》2008年第4期34-36,共3页Journal of Southwest Agricultural University:Social Science Edition

摘　　要：文中以我国农业税减免为背景,首先对我国一般农产品市场和农业生产资料市场进行分析;接着阐述了我国农民所承担的"名义税负"和"实际税负",并根据市场税收转嫁原理对我国农业税减免前后农民所承担的"名义税负"和"实际税负"进行比较分析;最后根据分析所得出的结论提出相关政策建议。On the background of agricultural tax exemption and reduction implemented in China, this paper analyzes the markets for general farm products and agricultural means of production defines the ＂nominal tax burden＂ and ＂real tax burden＂ for the farmers in China and compares the ＂nominal tax burden＂ and ＂real tax burden＂ according to the transferred theorem of tax revenue of the market. Finally. in accordance with the theoretical and demonstrational study, a summary is made and some strategic suggestions are given.

关 键 词：农业税 一般农产品 农业生产资料 农民税负 

分 类 号：F323.7[经济管理—产业经济] F810.42