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二元税制是我国城乡发展存在巨大差别的制度基础。我国要统筹城乡发展,就必须统一城乡税制。目前,从总体上看,我国已具备统一城乡税制的战略、思想、经济、税收和体制基础,但城乡收入差距、城乡基本公共服务差距、农业现代化程度低以及对农征税存在诸多困难等仍制约着这一进程。统一城乡税制需要我们在遵循切实可行的统一路径的前提下,积极稳步地推进。
Binary tax system is the institutional basis for the huge difference between urban and rural development in our country. To make plans for the overall urban-rural development in our country, we must unify the urban-rural tax system. At present, on the whole, our country already possesses the strategic, ideological, economic, tax and institutional basis for unifying the urban-rural tax system. However, the urban-rural income gap, the gap between urban and rural basic public services, the low level of agricultural modernization and the difficulties in levying taxes on agriculture are still Constrain this process. To unify the tax system for urban and rural areas requires that we actively and steadily advance under the premise of following a practicable unified path.