摘要
我国农民负担过重由来已久。前30年主要是不等价交换的工农产品价格剪刀差和农副产品的统购定购,后20年则是各种税费盲目无序的增长。要彻底地减轻农民负担,必须从根本的制度上着手,以量能负担、社会公平的税收原则将农业税改为增值税,以公共财政的收支原理将乡级的五项统筹改由上级财政分别负担,以市场经济的运行机制取代各种不合理的收费项目。
The heary burden on our peasants is a long-standing issue. For the first 3 decades it's mainly because of the price sci ssors caused by unequivalent exchange between industrial and agricultrual produc ts and the state monopoly for purchase of agricultural products and by-products, while for the latter 2 decades the main reason is the unchecked increase of var ious taxes and fees. If the burden on peasants is to be lightened thoroughly, it is imperative to start from the basic system. The five-overall-planning by the township must be shifted to finance at all levels according to the principle of public finance revenue and expenditure; the agricultural tax must be turned into VAT to fair taxation principle and various fees and charges be cancelled to market economy principle.
出处
《中央财经大学学报》
CSSCI
北大核心
2001年第2期17-22,共6页
Journal of Central University of Finance & Economics