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传统的对农业、农民单独设置的农业税体系,不仅诱发了农民负担沉重,城乡之间、地区之间居民负担严重不公,农业生产效率低下等一系列问题,而且也不利于与国际税制接轨,致使我国农业在激烈的国际税收竞争中的地位无法得到保障。因此,面对入世后中国农业向国际市场开放的挑战,应把农业税制改革与WTO规则联系起来,取消专门面向农业和农民的税费,走国际通行的城乡一体、以增值税为主、多税种并存的道路。
The traditional agricultural tax system set separately for agriculture and peasants not only induced a series of problems such as heavy peasant burden, unfair burden on urban and rural residents, inefficient rural residents, and inefficient agricultural production, but also detrimental to the international tax system, resulting in China’s agriculture in the fierce international competition in the tax status can not be guaranteed. Therefore, in the face of the challenge of opening up China’s agriculture to the international market after China’s accession to the WTO, we should link the reform of the agricultural taxation system with the WTO rules, abolish the taxes and fees specifically for agriculture and peasants, and take the internationally accepted urban-rural integration as the main form of value added tax Tax co-existence of the road.