摘要
农业税收管理规范化是提高我国农业税收管理效率的必然选择。地方政府行为规范化是农税管理规范化的基本前提 ,完善地方分税制财政体制是农税管理规范化的制度保证 ,依法治税是农税管理规范化的基本措施。
Standardization in the taxation management of agriculture is the inevitable choice in improving the management and the efficiency of agricultural taxation. Standardized government behaviors constitute the precondition of a standardized agricultural taxation management, and the perfection of the shared taxation in the local fiscal system will be a guarantee. In the mean time, a reform in current agricultural taxation system is necessary and a taxation regulation in accordance with laws is the basic measure we should take.
出处
《经济经纬》
北大核心
2001年第3期77-79,共3页
Economic Survey
基金
河南省人文社科重点研究课题 (98SJA790 0 99)
关键词
税收管理
农业税收
规范化管理
中国
taxation management
agricultural taxation
standardized management
