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我国现行农业税制是建立在计划经济体制之上的,有其历史的局限性。虽然随着经济体制改革的不断发展,农业税制也进行了补充和修订,1994年分税制改革以来,农业税收入一年上一个台阶(含契税和耕地税),1994年完成261亿元,1995年完成315亿元,1996年完成419亿元,1997年完成445亿元,为经济发展做出了贡献。但由于税制本身以及征管方式仍然没有从根本上突破六七十年代的模式,征管工作中的不少问题需要加以改进和完善。
The current agricultural tax system in our country is based on the planned economy and has its historical limitations. Although the agricultural tax system has been supplemented and revised with the continuous development of the economic reform, since the tax-sharing reform in 1994, the agricultural tax revenue has gone up by a year (including deed tax and cultivated land tax), reaching 26.1 billion yuan in 1994 and completed in 1995 31.5 billion yuan, 41.9 billion yuan in 1996 and 445 billion yuan in 1997, contributing to economic development. However, since the tax system itself and the mode of collection and management still fail to fundamentally break the pattern of the 1960s and 1970s, many problems in the collection and management work need to be improved and perfected.