摘要
取消农业税制、构建城乡统一税制已成为我国农业税费改革的必然选择。然而,在如何构建城乡税制以及如何推进城乡统一税制等问题上,我们还面临着各种不同的选择。笔者认为,在统一的城乡税制之下,我国对农业的征税应当是多税种相互搭配、共同发挥调节功能的复合税收体系,包括对土地资源开征土地使用税、对农产品流转收入征收增值税和对农业生产经营所得征收个人所得税。我国要实现城乡税制的统一,还需要具备一定的社会经济条件。为此,笔者从制度建设、农村经济发展以及税收征管等方面提出了相应的政策性建议。
Canceling agricultural tax and construction of unified taxation system are the necessary choice of China＇s agricultural tax reform. However, we face different choices about how to construct urban and rural taxation system and how to construct unified urban and rural taxation system. The author thinks that China should use multiple taxation systems and complex taxation systems which include land exploitation tax, agricultural products circulation value-added tax and individual income tax. If China wants to realize the unified taxation system, certain social and economic condition is needed. The author makes suggestions for system construction, rural economic development and taxation systems.
出处
《重庆工商大学学报（社会科学版）》
2005年第4期45-50,共6页
Journal of Chongqing Technology and Business University：Social Science Edition
关键词
农业税
城乡统一税制
基本构想
政策建议
agricultural tax
unified urban and rural taxation system
basic idea
policy suggestion
