论我国农业税制改革

On China's Agriculture Tax Reform

本文从分析我国农业税的属性和现状入手 ,剖析了我国现行农业税存在的主要问题 ,并借鉴国外农业税制的实践经验 ,提出了创新我国农业税制的思路 :从长期看 ,应改变城乡有别的二元税制结构 ,实行城乡税制一体化 ;从近期看 ,主要是结合农村税费改革 ,完善现行农业税制。

The article begins with analyzing the properties and present conditions of China's agriculture tax, dissects the main problems in it, puts forward the way to originate it in reference to the foreign practical experiences of agriculture tax. In the long run, the dual tax system structure between towns and villages should be changed, realizing integration. In the short run, the present agriculture tax should be perfected in combination with the tax fees reform in the countryside.