| 对当前我国农业税制改革思路的比较与分析 |
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| 引用本文： | 王剑锋.对当前我国农业税制改革思路的比较与分析[J].石家庄经济学院学报,2003,26(2):128-131. |
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| 作者姓名： | 王剑锋 |
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| 作者单位： | 中国人民大学,财政金融学院,北京,100872 |
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| 摘 要： | 我国农业税制40年来，基本沿用了建立之初的基本框架，早已不能适应经济发展的要求。改革我国农业税制的必要性已在全社会成为共识，但究竟怎么改，还远未形成统一意见。很有必要对几种主要的改革思路予以比较和分析，以明确农业税制建设的思路。
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| 关 键 词： | 中国 农业税制 税收制度改革 比较分析 土地使用税 农产品销售税 增值税 农民收入 |
| 文章编号： | 1007-6875(2003)02-0128-04 |
| 修稿时间： | 2002年12月10 |
The Comparison and Analysis of Current Opinions on the Reform of Agricultural Taxation |
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| WANG Jian-feng.The Comparison and Analysis of Current Opinions on the Reform of Agricultural Taxation[J].Journal of Shijiazhuang University of Economics,2003,26(2):128-131. |
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| Authors: | WANG Jian-feng |
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| Abstract: | There are not great changes in our agricultural taxation since it was put in practice forty years ago, and now it can' t adapt to the need of economy development. It has already been consistent agreement to reform our agricultural tax-ation, but people can' t arrive at commen point on how to reform it.This paper tries to compare and analyse the current main opinions for the reform of agricultural taxation, furthermore, offers the author's advice. |
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| Keywords: | the refonn of agricultural taxation employment tax of country ground sale tax of agricultural products |
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