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农村税费改革取消了“三提留”、“五统筹”等各项杂费摊派,将农业税税种集中在土地上。这就使农业税变得简明,有利于对征收者进行监管,约束其搭车收费的机会主义行为。按照中央有关文件所规定的农业税税率最高上限,税费改革在大部分地区、尤其是农产区是能降低农民负担的,试点区的经验表明了这一点。近些年来,农民收入增长缓慢,城乡差别日趋扩大。农村税
The reform of taxes and fees in rural areas canceled all kinds of apportioned miscellaneous fees such as the “Three Grants Reserves” and “Five Overalls Plans,” and concentrated agricultural tax types on the land. This makes agricultural tax concise, is conducive to the supervision of the levy, binding it to ride the opportunistic behavior charges. In accordance with the maximum agricultural tax rate set by the relevant central government documents, tax reform in most areas, especially in agricultural areas, can reduce the burden on peasants. The experience of the pilot areas shows this point. In recent years, the growth of peasants’ income has been slow and the difference between urban and rural areas has been expanding. Rural tax