摘要
农民负担沉重的根源是我国多年来形成的城乡有别的二元税制结构。要减轻农民负担,需从制度层面上调整城市偏向的国民收入分配政策,实行城乡统一税制。
The real reasons for the heavy tax burdens on the Chinese fanners is the difference of tax systems in rural and urban areas that have existed for many years. It is important to lighten the burdens on farmers. Government should adjust the differences in the national income distribution system and put into practice a unified tax system.
出处
《浙江大学学报（人文社会科学版）》
CSSCI
北大核心
2004年第2期148-156,共9页
Journal of Zhejiang University:Humanities and Social Sciences
基金
浙江省2002年度社科规划项目(xk02-70)
关键词
农民负担
二元税制
一元税制
工业化水平
财政承受能力
farmers' burdens
dual tax system
unified tax system
industrialized level
financial viability
