摘要
长期以来 ,人们对草原生态经济问题成因的分析 ,往往忽视“以牲畜头数征税”这一制度因素 ,从而难以抓住问题的症结。牲畜头数征税方式给草原畜牧业带来的负面影响表现为 :头数征税方式加重牧民负担 ;扭曲基层政府职能 ;淡化牧民的草场产权观念 ;加剧草原生态环境恶化等。牧区税收制度的变革 。
For a long time,the system factor which is 'with the animal head amount to collect tax' was usually neglected in the analysis of to the causes for grassland ecological economic problems thereby it is difficult to hold tightly the crux of the problem. The negative influence of the forms of taxation on grassland livestock husbandry are as follows:increasing the weight of herdsmen; twisting working function of grass-roots government; weakening herdsman the ideas of the property right of pasture; exacerbating the problem of grassland ecosystem environment, etc.To transform current traditional tax system in the areas is an important term that grassland livestock husbandry can realize sustainable development.
出处
《内蒙古大学学报(哲学社会科学版)》
CSSCI
北大核心
2003年第1期87-93,共7页
Journal of Inner Mongolia University(Philosophy and Social Sciences)
基金
国家自然科学基金资助项目(编号 :79760 0 0 5 )
关键词
征税方式
草原畜牧业
生态环境
forms of taxation
grassland livestock husbandry
ecosystem environment