摘要
2006年,施行近半个世纪的《中华人民共和国农业税条例》被废止。自此,在中国历史上延续了2600多年的"皇粮国税"——"农业税"被永远请出了历史舞台。全国免征农业税,这确实减轻了农民的部分负担,但在农业税免征的新形势下,农民的隐性负担又凸显出来,农村减负工作仍有待探讨。
In 2006, the "Cases of the Agricultural Tax in People~ Republic of China", which had been used for approximately half a year, was repealed. Since then, the "hnperial Grain Tax"—— "Agricultural Tax", which existed for more than 2,600 years in China, was no longer in use. The exemption of agricultural tax indeed partly alleviates the burden on farmers. However, in this new situation, the hidden burden of farmers emerges, and the task of burden reduction in rural areas encounters many new problems.
出处
《山西广播电视大学学报》
2008年第1期19-20,共2页
Journal of Shanxi Radio & TV University
关键词
农民负担
原因
对策
burden on farmers
cause
countermeasure