关于我国农业税问题的研究——安徽省农村税费改革调查

Study on Taxation-fee Reform and In-depth Issues for Agricultural Taxation in Anhui Rural Areas

安徽省 1 999、2 0 0 0年的费税改革取得了显著的成效 ,达到了预定的减负目标 ,初步规范了政府与农民之间的分配关系。然而 ,税费改革后中国财政体制和农业税的深层问题也逐渐暴露。乡县财政困难 ,存在农民负担“反弹”的可能。现存农业税收制度阻碍了农业经济结构的调整 ,也无法解决公平问题。这表明必须建立现代的农业税收体系 ,即“土地使用税 +增值税 +所得税”体系 ,进一步深化农业税改革。

Great achievement has been made in the taxation-fee reform in Anhui from 1999 to 2000.The taxation-fee on peasantss is reduced to the desired target and the distributional relationship between government and peasants is initially rationalized.However,some in-depth issues hidden in China's fiscal institution and agricultural taxation come out after the reform.For the worsening of fiscal conditions counties, there is a tendency the burdens of peasants are growing. Existing agricultural taxation institution obstructs the adjustment of the agricultural economic structure and does little to the equity.All these indicate modern agricultural taxation institution,which is composed of territory taxation, value-added taxation and income taxation,need to be established quickly for the reform.