摘要
40余年一贯制的农业税收制度,与当前的市场经济体制已格格不入。如果农业税制改革只是在原来的框架上修修补补,那么农业税将永远被排斥在现代化税制体系之外,我国的农业也永远不可能与其他产业处在同等税收条件下平等竞争。比较恰当的选择是:以“土地使用税+增值税+消费税+所得税”的税制模式取代现行的农业税。
The agricultural tax system which has been carried out for 40 years isn' t matched with the current market economic system. If the reform of the agricultural tax system is changed a little, it will be rejected from the modern tax systems forever, and the agriculture of China will be no longer competed with other industries under the same tax systems . A better choice is a tax system pattern 'use tax of land + added - value tax + consumption tax + income tax' instead of current agricultural tax.
出处
《税务与经济》
北大核心
2002年第5期32-34,共3页
Taxation and Economy
