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长期以来,我国农业具有独立的税种,却没有独立的农业税法,只有行政法规。农业税只有实体法(农业税条例).没有程序法(农业税征收管理条例)。这与税收法定主义原则有冲突之处。国家尚无相应的法律、法规来规范农业税征管的程序和行为,也没有强有力的保障措施来维护农民和国家的合法权益,主要由行政组织依靠行政手段来协调处理征
For a long time, China’s agriculture has an independent tax, but no independent agricultural tax law, only the administrative regulations. Agricultural tax is only substantive law (agricultural tax regulations). There is no procedural law (agricultural tax collection and management regulations). This is in conflict with the tax statutory principle. The state still has no corresponding laws and regulations to standardize the procedures and behaviors of agricultural tax collection and management and there is no strong safeguard to safeguard the lawful rights and interests of peasants and countries. The administrative organizations rely mainly on administrative measures to coordinate the treatment