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2006年,农业税在全国范围内全面取消,千年“皇粮国税”退出了历史舞台。取消农业税后,如何建立新型的国家、集体与农民的分配关系,完善涉农税制,公平城乡税负,巩固亿万农民的国家观念和法制观念,从制度上改善农村的发展环境,都需要深入研究。为此,我们结合山东实际,就统一城乡税制问题进行了专题调研。一、水产、林木等农产品取消农业特产税后不宜征收增值税
In 2006, the agricultural tax was canceled in a nationwide scale and the Millennium “royal grain tax” was withdrawn from the historical stage. After the abolition of the agricultural tax, how to establish a new type of state, the distribution relations between the collective and the peasants, perfecting the agriculture-related taxation system, fair the tax burden of the urban and rural areas, consolidating the concept of the state and the legal system of hundreds of millions of peasants, and improving the rural development environment systematically the study. To this end, we combined with Shandong’s actual situation, unified urban and rural tax system conducted a special investigation. First, aquatic products, trees and other agricultural products should not be levied VAT after the abolition of agricultural products tax