摘要
分析了减免农业税的利弊,提出了减轻减免农业税带来的负面效应的有关对策,认为要将减免农业税落到实处,实现农村经济的可持续发展,就必须创新农村工作思路,实现基层政府职能的三个转变。
China will cancel rural taxes and carry out ＂Zero Taxation＂. This profound historical reform will take considerable increase in financial income for rural people. However the reform of ＂the unification of urban and rural taxes＂ still had some problems. To perfect the reform, the unification of the industry and the tax system should be considered based on the interest of the whole society.
出处
《安徽农业科学》
CAS
北大核心
2006年第2期372-373,共2页
Journal of Anhui Agricultural Sciences
关键词
农业税
积极作用
负面影响
对策
Rural taxes
Positive influence
Negative influence
