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自1983年国务院发布《关于对农林特产收入征收农业税的若干规定》,在全国单独对农林特产收入征收农业税以来,为调节农村种植结构,确保国家掌握一定的粮源,稳定市场、促进农业生产全面协调发展发挥了积极作用。但随着社会主义市场经济的建立,农业特产税越来越不适应形势发展的需要,农业特产税制存在的矛盾和问题也日益暴露出来。主要表现在:(一)农业特产税与现行农业政策
Since 1983, the State Council promulgated the “Several Provisions Concerning the Collection of Agricultural Taxes on the Incomes of Specialties of Agriculture and Forestry”. Since the agricultural tax has been levied exclusively on the incomes from agriculture and forestry in the whole country, in order to adjust the structure of rural crops and ensure that the state has certain grain resources, stabilize markets and promote comprehensive agricultural production Coordinated development has played an active role. However, with the establishment of a socialist market economy, special agricultural products tax has become increasingly unsuitable for the needs of the development of the situation. The contradictions and problems existing in the special agricultural product tax system have also become increasingly exposed. Mainly in: (a) special agricultural tax and the current agricultural policy