摘要
农业税这个古老而独特的税种 ,建国以来 ,对于稳定农民负担 ,增加农业投入起了很大作用。但目前陈旧的税制已远远跟不上时代的步伐 ,进而影响了农民负担的规范 ,因此有必要从不同侧面对其思考 ,以便更好地发挥其积极作用。
The present paper,dealing with agricultural tax,an old type of tax which has fallen behind the pace of the era,holds that it is necessary to consider it from its different sides so that it can be perfected.
关键词
农业税制
农业税
农民负担
税制改革
the system of agricultural tax
reconsideration
perfection
