摘要
2006年,我国农业税彻底取消。但这仅仅解决了农民承担的直接税收负担的问题,远没有触及数额更大的间接税和“暗税”负担,实际上难以从根本上解决农民负担过重的问题。要继续深化农村税费改革,更好地减轻农民负担,增加农民收入,不仅需要彻底取消对农民征收的直接税费,更要进一步完善涉农税制,努力构造农民增收的税收长效机制,并最终形成城乡统一的公共财政体制,以促进城乡经济社会的协调发展。
China's agricultural tax has been canceled thoroughly in 2006, however, this is just the solution to direct tax burdens of Chinese farmers, and China had hardly affected indirect tax and other 'hidden tax'. So, virtually it is hard to fundamentally solve the problem of such heavy burdens of Chinese farmers. China should deepen the taxation & fee reform in order to reduce farmers' burdens and increase farmers' income. Not only the indirect tax and fee should be canceled, but also the tax system on agriculture should be perfected. China should endeavor to construct the durable tax system aiming to increase farmers' income, form the uniform public fiscal system between the cities and the countryside finally and promote harmonious development of economy and society.
出处
《中南财经政法大学学报》
CSSCI
北大核心
2006年第4期68-75,共8页
Journal of Zhongnan University of Economics and Law
关键词
农民负担
农民增收
涉农税收
税收机制
Farmers' Burden
Farmers' Income Increase
Tax System on Agriculture
Tax System
