| 废止农业税之后城乡税制如何衔接 |
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| 引用本文： | 高彦彬.废止农业税之后城乡税制如何衔接[J].商业研究,2006(18):132-134. |
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| 作者姓名： | 高彦彬 |
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| 作者单位： | 西北农林科技大学,经济管理学院,陕西,杨凌,712100 |
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| 摘 要： | 废止农业税后,农村不应该成为永久性的无税区,但是目前我国直接实现城乡税制一体化的条件还不成熟。因此,根据我国经济和社会的客观条件,在全面取消农业税和统一的城乡税之间应该有一个缓冲的过渡期。而设立土地税和调整房产税作为统筹城乡税制过渡性措施,能实现城乡税制改革的顺利衔接。
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| 关 键 词： | 废止农业税 过渡期 土地税 房产税 城乡税制 |
| 文章编号： | 1001-148X(2006)18-0132-03 |
| 修稿时间： | 2005年12月30 |
Urban and Rural Tax system Linkage After Agricultural Tax Abolition |
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| GAO Yan-bin.Urban and Rural Tax system Linkage After Agricultural Tax Abolition[J].Commercial Research,2006(18):132-134. |
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| Authors: | GAO Yan-bin |
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| Abstract: | After agricultural tax is abolished, the rural area should not be the place without any taxes forever. By far there has not been the condition to unify the tax system between urban and rural areas. This paper elementarily explores how to link the urban and rural tax systems, and brings forward the transitive suggestions including the establishment ofland tax and adjustmenthouse property tax. |
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| Keywords: | agricultural tax abolition transitive perind land tax house property tax uvban and rural tax system |
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