设立过渡性农税的必要性及可行性方案选择

Necessity of Establishing Transitional Agricultural Tax and Its Feasibility

我国农村经济发展极不平衡,农户之间的收入差距十分明显,根据税收公平原则和受益原则,农村不应该成为永久性无税区;统一城乡税制对农村城镇化、农业产业化、农产品市场化水平均要求较高,需要基本建立起农村居民收入核算制度以及农民纳税意识增强等必要条件,目前我国尚不具备这些条件。因此从废止农业税到实现城乡税制一体化之间存在一段过渡时期,该时期应该开征过渡性的涉农税收,其可行性方案是设立土地税和调整房产税。

China＇s rural area should not be a tax-free one forever, according to the principles of fair taxation and gain from taxation. Because the development of rural economy is extremely out of balance as a whole and the differences of the incomes of rural households are ,so obvious in China. It is not the time to unify the tax system between urban and rural areas. Several preconditions are necessary for the unification, i, e. , highly urbanized countries and industrialized agriculture, highly marketable farm produce, .setting up accounting system for the incomes of most rural households and farmers＇ high-level consciousness of tax payment. It follows that there must be a transitional period between abolishing agricultural tax and unifying urban with rural taxation, in which the transitional taxes relevant to agriculture should be levied. Of which what are feasible shall include the land tax and adjust house proDerty tax.