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农业税收制度改革的总体思路是:按照市场经济要求,改现行对土地征税为对进入商品市场的农产品征收商品税,对农业生产者的生产所得征收所得税;并且按照国家惯例,对农产品和农业生产者给予必要的税牧优惠政策。农业税收制度改革的主要内容是:将农业特产税并入农业税;将农产品增值税税率统一为17％,并对进口农产品按17％征收;每年减少增收20％的农业税,五年内取消农业税,对农民销售自产的农产品恢复征收增值税;逐步提高农产品出口退税率;农产品加工行业率先实行消费型增值税;从长远来看,要建立农业生产单位所得税制,遥步创造条件统一城乡房地产税制。
The general idea of the reform of agricultural taxation system is: in accordance with the requirements of the market economy, taxation of the land should be imposed on the state to impose a commodity tax on the agricultural products entering the commodity market and income tax on the agricultural producers’ income from production; and in accordance with national practices, Producers are given the necessary tax-granting preferential policies. The main contents of the reform of agricultural tax system are: the agricultural special tax into the agricultural tax; uniform agricultural products VAT rate of 17%, and 17% of imported agricultural products levied; annual reduction of 20% agricultural tax, abolition of agricultural tax within five years, the In the long run, it is necessary to establish an income tax system for agricultural production units and create new conditions to unify the urban and rural real estate tax systems.