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目前单独设立的农业税从税种设置到征收管理等众多方面都存在很多弊端。首先,税种性质含混不清。按照税收理论,若以课税对象的性质来划分,税收可分为流转税、收益所得税、资源税、财产税和行为目的税。严格说来,中国农业税不属于其中任何一种。其次,征收管理中存在很多难以克服的问题。一是重复征税与漏征并存;二是计税土地与实际耕地面积脱节;三是计税产量与实际产量不符;四是征收结算方法五花八
At present, the agricultural tax, which is separately set up, has many drawbacks in many aspects ranging from taxation establishment to collection management. First, the tax nature is vague. According to the tax theory, if the object of taxation to divide the nature of tax revenue can be divided into turnover tax, income tax, resource tax, property tax and purpose tax. Strictly speaking, China’s agricultural tax does not belong to any one of them. Second, there are many insurmountable problems in collection management. One is the coexistence of double taxation and leakage; the other is that the taxable land is out of line with the actual cultivated land; the third is that the tax yield does not match with the actual output; the fourth is the collection and settlement method