浅析中国农业税制改革方向  

On Chinese Agriculture Tax System Reforms Direction

作　　者：王秀卿[1] 

机构地区：[1]太原大学文法系,山西太原030009

出　　处：《太原大学学报》2009年第2期24-26,共3页Journal of Taiyuan University

摘　　要：中国城乡二元税制结构在传统经济模式下实现工业化起了巨大的推动作用,但随着经济的发展,工商税制与农业税制并存的二元结构日益暴露出其缺陷,积极推进农业税制和工商税制的"并轨",建立全国统一的税制体系成为了中国农业税制改革的方向。China＇s urban and rural tax structure, which is in traditional economic model, has played an important role in promting industrialization. However, with the development of economy, the coexistence of the agricultural tax system and industrial and commercial tax system increasingly exposed its shortcomings. Therefore, actively promoting the merge of agricultural and industrial tax system and the establishment of the national tax system has become China＇s reform direction.

关 键 词：税收公平 国民待遇 税制一体化 

分 类 号：D922.22[政治法律—经济法学]