| 加快农业税制改革 减轻农民负担 |
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| 引用本文： | 乔应平.加快农业税制改革 减轻农民负担[J].中央财政金融学院学报,2001(4):13-16. |
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| 作者姓名： | 乔应平 |
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| 作者单位： | 广东财税高等专科学校,广州510420 |
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| 摘 要： | 减轻农民负担的政策效果不理想，其根源在于“税轻费重”的体制性障碍，“农业税制失衡”的结构性障碍和人们的“轻税=低负担”的观念性障碍，要切实减轻农民负担应改费立税，加快农业税制的改革。
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| 关 键 词： | 农民负担 农业税制 收入分配制度 税率 中国 |
| 文章编号： | 1000-1549(2001)04-0013-04 |
To Quicken Reforming Agricultural Tax System To Release the Burden of the Peasants |
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| QIAO Ying-ping.To Quicken Reforming Agricultural Tax System To Release the Burden of the Peasants[J].Journal of Central University of Finance & Economics,2001(4):13-16. |
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| Authors: | QIAO Ying-ping |
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| Institution: | QIAO Ying-ping |
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| Abstract: | Releasing the peasants' burden hasn't been done not so well, it is because of the system's obstacle: too little tax and too more exp ense, because of Structural Obstacle: the unbalance of Agricultural tax system a nd because of the wrong idea obstacle: less tax means low burden. What we should do with releasing the peasants' burden is to change the expense into tax and to quicken the reforming of the Agriculture tax system. |
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| Keywords: | The peasants' burden Agriculture tax system Obsta cle |
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