我国取消农业税制的效应分析

Effective analysis for Cancellation of Chinese Agriculture Taxation System

本文从税种设立法律依据、税收的经济效应和社会效应入手,注重税收与所有制、税收与管理、税收与现代社会和市场经济建立的关系研究,对我国农业税制改革进行了评价。既充分肯定了取消农业税制的重大意义,也对可能带来的负面作用进行了分析,并提出了消除负面作用的措施。

The paper starts from the perspective of legal basis for different taxes, the economic and social effects of taxation. It does research into the relationship between tax and ownership, tax and administration, tax and modem society and the market economy. The paper comments on the reform of our country＇s agriculture taxation. It confirms the significance of cancellation of agriculture taxation, analyzes the negative effects and puts forward the measures for eliminating the negative consequences.