构建我国新型涉农税制研究

当前我国农村税费改革已经到了一个平台期,随着农业税的取消,具有过渡性特征的现行农业税政策将会自行消退,因而今后涉农税制的取向将值得关注。澄清取消农业税等同于取消对农业征税的认识误区,明确对农业征税的客观必然性,并借鉴涉农税制的国际经验及结合本国国情,构建了“产品 所得 土地”三重调节的新型涉农税制,即设立农产品增值税、农业所得税及农业土地使用税。

The construction of New Agricultural Tax System in China

The current taxation reform in rural areas has been undertaken for quite some time. With the elimination of agricultural tax,such transitonal policies will also automatically withdraw into the history.Therefore, the essence of future agricultural tax needs to be figured out.The paper begins with the discussion of the inevitability of agricultural tax since the elimination of agricultural tax is not equal to the elimination for tax of agriculture. After referring to the international experience and the reality in China, a new system of agricultural tax is suggested, which embraces value - added tax of agricultural products, agricultural income tax and agricultural land - using tax.