| 从美国农业税收看中国的农业税制改革 |
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| 引用本文： | 刘华堂,王占锋.从美国农业税收看中国的农业税制改革[J].辽宁税务高等专科学校学报,2006,18(6):28-31. |
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| 作者姓名： | 刘华堂 王占锋 |
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| 作者单位： | 辽宁税务高等专科学校,辽宁,大连,116023 |
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| 摘 要： | 当中国告别2600年的农业税,开始无“皇粮国税”的新纪元之时,横看先进发达的美国农业税制,将中国税制进行比较,同时剖析“零税率”的中国农业的前景与困境,以期给农业税改革些许启示与借鉴,为农业建设贡献绵薄之力。
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| 关 键 词： | 美国 中国 农业税 税制改革 |
| 文章编号： | 1008-2859(2006)06-0028-04 |
| 修稿时间： | 2006年10月22 |
Watches Chinese agricultural tax reform from the American agricultural tax the system |
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| Liu Hua-tang,Wang Zhan-feng.Watches Chinese agricultural tax reform from the American agricultural tax the system[J].Liaoning Taxation College Journal,2006,18(6):28-31. |
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| Authors: | Liu Hua-tang Wang Zhan-feng |
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| Abstract: | When Chinese say goodbye to the agricultural tax for 2,600 years,and start new era that has no "the imperial grain",horizontally looked the advanced developed American agriculture tax system,the Chinese tax system will carry on the comparison.The prospect and the difficulty position about Chinese agriculture will be analyzed in "the zero tax rate" the simultaneously,which to give the agricultural tax reform enlightenment and the mode about agricultural construction contribution strength. |
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