我国涉农税收政策存在的问题及对策  

Countermeasures on the Policies of Agricultural Tax in China

作　　者：蔡报纯[1] 黄智威[1] 

机构地区：[1]九江学院会计学院,江西九江332005

出　　处：《改革与战略》2011年第9期90-92,共3页Reformation & Strategy

摘　　要：我国是一个农业大国,农业是整个国民经济的基础,农民是改革建设的主要力量;而同时我国又是一个农业经济十分薄弱的国家。文章列举了涉农税收的主要种类,分析了当前我国涉农税收中存在的问题,并提出相应对策,提出重视涉农税收问题意义重大,对于现行涉农税收政策中仍存在问题,有必要进一步加以改革和完善。Agriculture is the fundamental industry and farmers are the main forces of construction in China. Meanwhile, agriculture economy is very weak in China. This paper lists the main categories of agricultural tax, analyzes the problems and puts forward relevant suggestions. It points out that the agricultural tax is the key, and to the present existing problems we should make resolution and improves the development in China.

关 键 词：涉农税收政策 问题 对策 

分 类 号：F810.42[经济管理—财政学]