摘要
近年来,随着中国市场经济的改革进入到又一个重要时期,农村、农业、农民问题日益尖锐化和复杂化,使农业税制改革成为当前重要的现实问题。关注既有农业税制的研究思路和现实改革,以农村土地、户籍等项制度改革为基础,重新认识中国农业税制的征课原则、依据等基本理论问题,推进城乡税制统一,从根本上赋予农民以良好、公平的制度环境,是中国农业税制改革的关键所在。
In recent years, the reforms of market economy have entered an important stage, and the problems of countryside, agriculture and peasants have become more acute and complicated. The agriculture tax reforms become the current, important realistic problem imperatively. To pay close attention to the current tax system, and to reform should be based on land, household register system and to know the principle of agriculture tax system in this country again according to basic theory can push forward unity of tax system both in urban and rural areas. Offering peasants a good and fair system environment is the key to reforms in tax system reforms.
出处
《云南财贸学院学报》
2003年第6期42-44,共3页
Journal of Yunnan Finance and Trade Institute
