摘要
本文对农业税取消后,如何构建统一的城乡税制进行探讨,提出了建设性意见,并指出推行城乡税制一体化要有一个相当长的过渡时期。
The paper generalizes and analyzes the major viewpoints on how to integrate taxation of cities anti eountrysides. It presents that we should quicken the speed of integrating taxation of cities and eountrysides in the situation of modern China.
出处
《特区经济》
北大核心
2007年第9期152-153,共2页
Special Zone Economy
关键词
统一城乡税制
总体思路
具体设想
integrate taxation of eities and eonntrysides
viewpoints
comment