统一中国城乡税制的几点构想

在现代经济社会中,严重畸形的二元城乡形态已经成为中国现代化进程中一大突出障碍。随着市场经济步伐和中国城市化的加快,城乡经济融合,客观上要求统一城乡税制,统一税收征管,使农民享有与城镇居民同等的税收待遇,这也是改革城乡二元经济格局,解决“三农”问题的基本前提。因此,中国应当取消农业税,统—城乡税制,统一税收征管,规范农村税收征管方式。

Some Proposition on Unifying Chinese Tax System In City and Countryside

In modem economic society, the two different serious unbalanced forms of tax systems in city and countryside have hindered the development of Chinese modernization. With the rapid development of market economy and urbanization, mix of urban and rural economy, the tax system and its levying and managing should be unified objectively so as to make fanners enjoy same treatment as residents in city, which is the presupposition of reforming such economic structure and solving problem of "San Nong " , that is: "farmer, countryside and agriculture ". Therefore, we should get rid of agricultural tax, unify tax system and its levying and managing in city and countryside, standardize the form of tax levying and managing.