农业税质疑

A Query on Agricultural Tax

作者在文中对正在试行中的农村税费改革方案保留农业税、提高农业税税率提出质疑 ,认为这是政府过度提取农业剩余为工业进行资本原始积累政策的延续 ;违背了公平税负的原则 ;不利于农业、农民入世 ;包含了农民负担反弹的可能 ;数额不大 。

This paper calls in question the trying out reform plan of agricultural taxes and charges which aims to retai n the agricultural taxes and raise the tax rate.The paper considers t he reform plan a continued policy of an excessive collection of agric ultural surplus for primitive accumulation of industrial capital,which v iolates the principle of keeping taxation fair and reasonable,disadvanta ges the agriculture and the peasants to adapting to the WTO and c ontains the possibility of burdening peasants with a high collection c ost.