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2004年,农业税这一古老的税种正面临着农村税费改革所带来的前所未有的巨大冲击,下调农业税率,减征或免征农业税,取消除烟叶以外的农业特产税,农业税征管体系的改革和完善等,在为农民减负,促进农业发展的同时,也给农税征管以及改革农业税制提出了新的要求:如何保证过渡时期基层政权运转和社会的稳定?取消农业税后,来自农业的商品是不是永远要“零税负”?
In 2004, the ancient tax of agricultural tax was facing an unprecedented tremendous impact brought by the reform of rural taxes and fees, lowering the agricultural tax rate, reducing or exempting the agricultural tax, abolishing the special agricultural products tax except tobacco leaves and reforming the agricultural tax collection and administration system And perfecting them, they set new requirements for the tax collection and administration and the reform of the agricultural tax system: how to guarantee the operation of the grass-roots political power and social stability in the transitional period? After the abolition of the agricultural tax, the prices of agricultural products Is not always to “zero tax burden ”?