陈云的农业税思想对我国农村税制重构的启示

Enlightments to the Reconstruction of Tax System in China's Rural Area from Chen Yun's Thought about Agriculture Tax

取消农业税后,我国的农村税制面临着缺位和管理上的真空,这不利于国家新农村建设战略的实施。而陈云有着丰富的农业税思想,重温他的这一思想,对我国农村税制重构的必要性、指导理念和相关内容有着极大的启示意义。

After the cancellation of agriculture tax, the tax system in China＇ s rural area has been lacking and there is no practical tax administration concerned so far. These are disadvantages to implement the strategies of new rural area building in China. The review of Chen Yun＇s rich thought about agriculture tax will provide great enlightments to the reconstruction of tax system in respects of necessity of implementing, guiding theories and the contents of the system.