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近年来,随着对“三农”问题讨论的不断深入,有关农业税改革的各种建议、方案在各种媒体上不断出现,可谓见仁见智。但在诸多主张农业税改革的方案中,有一种观点应当引起注意,即在取消现行农业税之后对农用土地再征收一个税,这个税的名称有各种表述,或称之为“土地使用税”,或为“土地资源税”,或为“农用土地使用税”等。无论名称叫什么,课税对象是一致的,就是作为农业用途的土地,由土地的使用者也就是耕作的农民负担。
In recent years, with the deepening discussions on the issue of “agriculture, farmer and rural areas” and the various proposals on the reform of agricultural tax, the programs have been constantly appearing in various media and can be described as a matter of opinion. However, in many proposals for the reform of agricultural taxation, one point of view should be noted that after the abolition of the current agricultural tax levied on farmland a tax, the name of the tax has various expressions, or “land-use tax” Or “land resource tax”, or “agricultural land use tax” and so on. No matter what the name is, the object of taxation is the same, that is, the land used for agricultural purposes is borne by the land user, that is, the farmer who cultivates.