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现行农业税制沿袭1958年颁布的条例,历时40余年未作修改。而农业无论产品、产业结构和收入结构,抑或生产、经营方式,都发生了全面性、根本性的变化。老税制与新时期经济形势和体制的矛盾,时刻提醒着人们农业税制已到了非改革不可的时候。现行农业税制的主要问题是:一是税种性质含混不清:二是重复征税与漏征同时并存;三是计税土地与实际耕地面积相脱节;四是计税产量与实际产量差距越来越大;五是实际
The current agricultural tax system follows the regulations promulgated in 1958, which lasted over 40 years without any amendment. Regardless of the product of agriculture, industrial structure and income structure, or production, mode of operation, have undergone a comprehensive and fundamental changes. The conflict between the old tax system and the economic situation and system in the new era reminds people that the agricultural tax system has reached a time when reform is inevitable. The main problems of the current agricultural tax system are: First, the nature of tax types are vague: Second, double taxation and leakage simultaneously coexist; Third, the taxable land is out of touch with the actual area of cultivated land; Fourth, the difference between taxable output and actual output is increasing Larger; five is real