论文部分内容阅读
一、农业税农业是国民经济的基础。农业部门是人类社会最早形成的重要物质生产部门。在现代社会里,虽然工业产值已远远超过农业,但农业依然制约着工业发展,发挥着基础作用。在我国,农业的重要性日益突出,农业对工业和整个国民经济的发展起着重要的制约作用,农业制约全局。(一)农业税的概念农业税是以农业收入为征税对象而征收的一种税。农业税是一个最古老的税种。由于农业税的客体为农业收入,属于收益所得税范围,但与其他所得税又不同。我国农业税负在生产环节征收的是一种直接税。因为我国农业税以征收粮食为主,又是一种实物征收的税种。农业税划为地方收入,故又是一个地方税种。我国于1958年发布的《中华人民共和国农业税条例》一直施行至今。(二)我国农业税的产生和发展农业税在我国历史上统称田赋。它是封建社会财政收入的主要来源。在半封建半殖民地的旧中国,农业税是反
First, agricultural tax Agriculture is the foundation of the national economy. The agricultural sector is the earliest important material production department formed in human society. In modern society, although the industrial output value far exceeds that of agriculture, agriculture still restricts industrial development and plays a fundamental role. In our country, the importance of agriculture is increasingly prominent. Agriculture plays an important role in restricting the development of industry and the entire national economy, and the overall situation of agriculture is constrained. (A) the concept of agricultural tax Agricultural tax is a tax levied on agricultural income tax. Agricultural tax is one of the oldest taxes. Since the object of agricultural tax is agricultural income, which belongs to income tax, it is different from other income tax. China’s agricultural tax levied in the production process is a direct tax. Because China’s agricultural tax to collect food-based, but also a kind of tax levied in kind. Agricultural tax is classified as local income, so it is another local tax. The “Agricultural Tax Regulations of the People’s Republic of China” promulgated in 1958 in our country has been implemented till now. (B) China’s agricultural tax generation and development Agricultural tax in the history of our country collectively referred to land tax. It is the main source of financial revenue in feudal society. In the semi-feudal and semi-colonial old China, the agricultural tax was reversed