| 完善农业税收体系减轻农民负担 |
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| 引用本文： | 张晶,马云峰,等.完善农业税收体系减轻农民负担[J].中国农业资源与区划,2001,22(2):19-21. |
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| 作者姓名： | 张晶 马云峰 |
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| 作者单位： | 辽宁省财政高等专科学校财政系 |
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| 摘 要： | 提出了科学的受精税收体系；取消土地税，屠宰税，乡统筹税，实行农业增值锐，最后从5个方面提出了农业税收改革，减轻农民负担的配套措施。
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| 关 键 词： | 农业税收体系 农民负担 土地税 农业增值税 养殖增值税 共同生产基金 公益行管基金 |
| 修稿时间： | 2001年3月20日 |
IMPROVING AGRICULTURAL TAX REVENUE SYSTEM AND REDUCING THE FACMERS' BURDEN |
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| Zhangjing,Ma Yunfeng,JiangLinjing,DING Jianguo,Yang Ya' nan.IMPROVING AGRICULTURAL TAX REVENUE SYSTEM AND REDUCING THE FACMERS' BURDEN[J].Journal of China Agricultural Resources and Regional Planning,2001,22(2):19-21. |
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| Authors: | Zhangjing Ma Yunfeng JiangLinjing DING Jianguo Yang Ya' nan |
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| Abstract: | The paper puts forward the scientific agricultural tax revenue system and suggests to cancel the soil tax,butchering tax and the village planning fee and put into practice the agricultural increasing-value tax.At last the necessary means to reform agricultural tax system are advanced from five aspects. |
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| Keywords: | agricultural tax revenue system farmers' burden |
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