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本文以权威性的税收史料为依据,比较全面、概要地描述了中国城乡税制演变的轨迹,认为中国城乡税制差异的出现是中国社会、经济发展到一定阶段的产物,城乡税制的统一也是社会、经济发展到一定阶段的结果。
Based on the authoritative historical data of taxation, this paper describes the track of the evolution of tax system in urban and rural areas of China in a comprehensive and synoptic way. It is believed that the appearance of the difference between urban and rural taxation in China is a product of a certain stage of social and economic development in China and the unification of urban and rural taxation system. Economic development to a certain stage of the result.