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统一城乡税制必须立足中国国情,全面把握纳税人的身份特点。作为农业劳动者的农民首先是我国国民,同时又具有自身的特殊性——租佃劳动、贫困、脆弱而分散。我们在统一城乡税制时应该对此予以充分重视。本文就城乡税制统一的基本框架、增值税和个人所得税的税制改革方案提出了见解,并认为统一城乡税制在操作步骤上应有退有进。
To unify urban and rural taxation system must be based on China’s national conditions and fully grasp the identity characteristics of taxpayers. The peasants who are agricultural laborers are, first and foremost, our nationals, but also have their own peculiarities - tenancy, labor, poverty, vulnerability and fragmentation. We should give due attention to this issue when we unified the urban-rural tax system. This article puts forward some opinions on the reform of the tax system for the unification of urban and rural taxation system, value added tax and personal income tax, and thinks that the unification of urban and rural taxation system should be retreated in the operation steps.