摘要
税收是国家宏观调控经济的重要工具。我国现行的税收政策在制定时对农村和农业发展关注的力度不够,在新农村建设中没有发挥应有的作用。为了更好地促进社会主义新农村建设的顺利推进,应继续调整和完善现有的税收政策,适时开征新税种,适当增加有利于"三农"发展的税收优惠政策,体现税收政策对"三农"领域的倾斜和支持,充分地发挥税收在新农村建设中的应有作用。
Our current tax policy hasn' t played its due rule in the new rural construction, therefore, it should continue to be adjusted and perfected by adopting new tax at an appropriate time and adding some privileged tax policies for the development of agriculture, countryside and farmers to fully bring its proper role in the construction of new rural areas into play.
出处
《沈阳师范大学学报(社会科学版)》
2009年第2期43-46,共4页
Journal of Shenyang Normal University(Social Science Edition)
关键词
新农村建设
三农
税收对策
现行税制
New Rural construction
issues concerning agriculture, countryside and farmers
tax policy
the existing tax system