农民税收问题新探

A New Perspective on Tax Revenues Collected from Farmers

本文通过对农业税与农民税收的区别以及农民作为市场主体的特殊性分析,澄清农业税不等同于农民税收,农业税取消后仍然存在农民税收问题,农民依法承担的税负应与其在经济运行中的角色相一致。农民税收制度安排应该坚持税收法定主义的立法模式,把握量能负担的构造原则和不增加税负的原则。

By analyzing differences between agricultural taxes and other tax revenues collected from farmers, also by discussing the peasants＇ particular status in today＇s China, this paper clarifies the fact that the problems concerning tax revenues from farmers still exist even though the agricultural taxes have been exempted. The paper argues that farmers are supposed to shoulder tax burden by law in the proportion to their role in economic activities. The current arrangement for tax revenues from farmers should obey the following standards： the legislation pattern of legalism, the principle of ability to pay and the principle of gradual reforming.