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新中国成立以来,我国农业税作为与工商税相对应的一种税收,在处理国家与农民之间的利益分配关系、调节农村经济结构、稳定粮食生产和促进地方各项事业发展方面都发挥了重要作用。但是,随着农村生产力的发展和农村经济体制改革的进行,特别是在我国加入WTO以后,原有的农业税制已显得很不适应,在实际工作中出现了许多新问题和矛盾,我们必须审时度势,积极稳妥地进行农村税费改革,以建立起一套科学、合理的适应可持续发展要求的农业税制体系。
Since the founding of New China, agricultural tax in our country, as a kind of tax corresponding to industrial and commercial tax, has played an important role in dealing with the distribution of interests between the state and the peasants, regulating the rural economic structure, stabilizing grain production and promoting the development of local undertakings effect. However, with the development of the rural productive forces and the reform of the rural economic system, especially after China’s accession to the WTO, the original agricultural tax system has become very inadequate. Many new problems and contradictions have emerged in the actual work. We must review the current situation , Actively and steadily carry out rural tax reform in order to establish a set of scientific and reasonable agricultural tax system that meets the requirements of sustainable development.