农业税改革的路径选择与目标模式

当前农业税改革存在诸多问题。完善农业税改革方案,必须打破城乡分割的藩篱,既从现实出发,又不局限于现实,既要考虑产业特点,又不能脱离国民经济整体,要有全局观和发展观;要在充分考虑国家产业政策和税收制度完整统一,站在国民经济全局的高度,从城乡经济社会统筹协调发展出发,解决困扰我国经济社会发展的农民负担问题。

The Approach and Goal of Agriculture Tax Reform

Currently, there are many problems in China's agricultural tax. In order to improve the reform program, the separation of town and countryside has to be eliminated, and during this process the reform should proceed from reality but not restrict by the reality, consider both industrial features and integrity of national economy, be guided by overall and developing point of view, consider the integrity of national industrial policies and tax system. This article from the perspective of overall national economy and coordinated development of economy and society in both towns and countryside, proposes the measures to relieve farmers' burdens which has been bothering China's economic and social development.