按“城乡税制统一”原则改革我国农业税制

Reforming the agricultural tax system according to the principle of unifying the tax system in urban and rural areas

本文从分析我国农业税的属性和现状入手,剖析了我国现行农业税存在的不适应农村经济发展的问题,借鉴比较国外农业税制,提出了按照"城乡税制统一"原则改变城乡有别的二元税制结构、实行城乡税制一体化的创新思路。建议国家在宣布取消农业税的同时,明确农业适用于工商税制,并依法对农民免税。

This paper begins with the analysis of characteristic and contemporary situation of our national agricultural tax revenues, finds out problems of the agricultural tax system not adapting to the rural economic issue of development,and draws lessons from foreign agricultural tax system. According to the principle of unifying the tax system in urban and rural areas, this paper puts forward the new opinion of changing the two-polar tax construction between urban and rural areas and founding the same tax system between them. And it suggests that the agriculture tax system should be suitable for the industrial and commercial tax system while claiming to cancel agricultural tax, and duty-free to peasants in accordance with the law.