摘要
农业税费制度不符合国际惯例,费改税不是治本之策,免除农业税费是从根本上减轻农民负担的惟一途径。目前是我国免除农业税费的最好时机,积极支持农业的最佳财政政策是免除农业税费。
The system of agricultural taxes and fees is not in line with the requirements of international rules, converting fees to taxes doesn't?get at the root, and the repeal of agricultural taxes and fees is the only way to reduce the financial burden of farmers . Presently it is the best time to repeal agricultural taxes and fees; meanwhile, the best strategy of positive financial policy aiming at supporting agriculture is to repeal agricultural taxes and fees as well.
出处
《四川大学学报(哲学社会科学版)》
CSSCI
北大核心
2004年第4期13-18,共6页
Journal of Sichuan University:Philosophy and Social Science Edition
关键词
农业税费
转移支付
乡镇政府
农民负担
agricultural taxes and fees
transferred payment
town government
financial burden of farmers