试论农业税制的改革  

On the Agricultural Tax Reforms

作　　者：潘松岭[1] 周淑慧[1] 

机构地区：[1]华北水利水电学院,河南郑州450008

出　　处：《华北水利水电大学学报（社会科学版）》2002年第2期34-35,共2页Journal of North China University of Water Resources and Electric Power(Social Science Edition)

摘　　要：农业税存在着征税时不扣除成本和税率较高的问题 ,违背了税收公平原则 ,造成了一些负面效应。只有改革农业税收制度 ,降低税赋水平 ,才能有效地促进国民经济增长。There exist some problems in agriculture tax, such as, high tax rate, no reduction of cost, which violates the principle of fair tax and as a result some negative effects appear. The agriculture tax system must be reformed, the tax rate be reduced, or else the growth of national economy can not be promoted.

关 键 词：农业 税收 所得税 国民经济增长 

分 类 号：F812.422[经济管理—财政学]