摘要
农业税改革的唯一出路是统一城乡税制,建立一个制度统一、负担公平的现代税收制度。
The only way of agricultural taxation reformation is set up a modern taxation with unitary institution and equivalent tax throrgh unifying the urban and rural taxation system.
出处
《北京市财贸管理干部学院学报》
2003年第2期45-47,共3页
Journal of Beijing Institute of Finance and Commerce Management
关键词
城乡税制
农业税改革
制度统一
税收制度
农业税
工商税
农民负担
轻税政策
agricultural tax
industrial-commercial tax
dual taxation systems among rural and urban areas
unifying the urban and rural taxation
tax equivalent
