促进农民减负增收的税收政策研究  

A Study on Tax Policy to Promote the Peasant Burden Cut and Income Increase

作　　者：杨春玲[1] 

机构地区：[1]浙江财经学院财政与公共学院

出　　处：《税务研究》2008年第12期19-23,共5页

摘　　要：农业税取消后,我国向统一城乡税制迈出了具有划时代意义的第一步。但与城市居民相比,现阶段我国农民收入仍然增长缓慢,农民负担依然居高不下。本文从农业税取消后的农民负担及收入的现状入手,客观分析现行涉农税收政策存在的不足,按照"多予、少取、放活"的原则,提出了新农村建设背景下税收支持农民减负增收的总体思路。China has taken a landmark step towards the unified urban and rural tax system after the abolition of the agricultural tax. However, at the current stage, the peasants with income-increasing slowly still bear heavy burden, compared with the urban residents. As viewed from the farmers＇ status quo after the cancellation of the agricultural tax, this paper makes an objective analysis to the shortcomings of the existing agriculture-related tax policies. According to the guideline of ＇Giving-More, Taking-Less and EasingControl？ to increase rural income, it makes a general idea on the use of tax policy to support the peasant burden cut and income increase under the background of the new countryside construction.

关 键 词：新农村建设 农民 减负增收 税收政策 

分 类 号：F812.42[经济管理—财政学] F323.8