关于我国农业税制改革的初步构想

Preliminary Studies of Agricultural Tax System Reform In China

我国农业税制已执行了四十多年 ,存在许多不合理之处 ,有必要进行深入的改革 ,改革的初步构想是 :重新确立农业税税种 ;重新修订计税依据 ;重新调整农业税税率。同时进行配套的改革 ,以完善农业税制。

The current agricultural tax system has been carried out over forty years in China, and many parts of it are unreasonable and need reforming. In this paper some preliminary ideas of agricultural tax system reform are proposed . Three major issues are prove to be as followes:reestablishing categories of agricultural tax ,amending the basis of levying taxes,and adjusting the agricultural tax rate. Meanwhile ,the supplementary reforms are suggested to optimize the agricultural tax system. [