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统一城乡税制是适应新时期统筹城乡发展的战略选择。本文在界定统一城乡税制的内涵、科学测定农民实际承担的税负后,提出了统一城乡税制的总体思路。
Unifying the tax system in urban and rural areas is a strategic choice to overall planning the urban and rural development in the new period. After defining the connotation of unifying the urban-rural tax system and scientifically measuring the tax burden actually borne by peasants, this article puts forward the general idea of unifying urban-rural tax system.