| 城乡税制统一中关于增值税和所得税的建议 |
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| 引用本文： | 黄桂香,吴智峰.城乡税制统一中关于增值税和所得税的建议[J].特区经济,2006(2):170-172. |
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| 作者姓名： | 黄桂香 吴智峰 |
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| 作者单位： | 江西财经大学,公共管理学院,江西,南昌,330013 |
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| 摘 要： | 农村税费改革极大地减轻了农民负担。下一步农村税费改革的具体措施存在很大的争议。基于对农村种养业的调查,在比较不同种养业的产业化、收益水平和投资来源后,笔者建议对粮食等基本生活资料的生产应实行免税政策,对高收益的特种种养大户先行征收增值税和所得税,以期逐步建立完全统一的城乡税制。
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| 关 键 词： | 税制统一 增值税 所得税 建议 |
Suggestion on value added tax and income tax in city and town tax system consolidation |
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| Huang Gui Xiang,Wu Zhi Feng.Suggestion on value added tax and income tax in city and town tax system consolidation[J].Special Zone Economy,2006(2):170-172. |
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| Authors: | Huang Gui Xiang Wu Zhi Feng |
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| Abstract: | Reform of tax and financialexpenditure systemin rural has lightened burden of farmer evidently. There are many different ideas about next reform. After investigateing china rural ,author suggest that value- added tax should impose on special farm produce and income tax should impose on high income . However,basic farm materials such as grain and cotton shouldn't imposed on because of low profit . |
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| Keywords: | integration of tax system value -added tax income tax suggestion |
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