摘要
在现代经济社会中,严重畸形的二元城乡形态已经成为中国现代化进程中一大突出障碍。随着市场经济步伐和中 国城市化的加快,城乡经济融合,客观上要求统一城乡税制,统-税收征管,使农民享有与城镇居民同等的税收待逼,这也是改 革城乡二元经济格局,解决"三农"问题的基本前提。因此,中国应当取消农业税,统一城乡税制,统一税收征管,规范农村税收 征管方式。
In modem economic society, the two different serious unbalanced forms of tax systems in city and countryside have hindered the development of Chinese modernization. With the rapid development of market economy and urbanization, mix of urban and rural economy, the tax system and its levying and managing should be unified objectively so as to make fanners enjoy same treatment as residents in city, which is the presupposition of reforming such economic structure and solving problem of 'San Nong ' , that is: 'farmer, countryside and agriculture '. Therefore, we should get rid of agricultural tax, unify tax system and its levying and managing in city and countryside, standardize the form of tax levying and managing.
出处
《经济与管理》
2005年第2期14-16,共3页
Economy and Management
基金
湖北省教育厅社会科学研究"十五"规划项目(2003d220)
关键词
统一城乡税制
二元经济结构
公平税负
税收征管
tax system in city and countryside
two different economic structure
equitable tax burden
tax levying and managing
