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本文通过对农业税与农民税收的区别以及农民作为市场主体的特殊性分析,澄清农业税不等同于农民税收,农业税取消后仍然存在农民税收问题,农民依法承担的税负应与其在经济运行中的角色相一致。农民税收制度安排应该坚持税收法定主义的立法模式,把握量能负担的构造原则和不增加税负的原则。
This article clarifies that the agricultural tax is not equal to the peasant’s tax revenue through the difference between the agricultural tax and the peasant’s tax revenue and peasants as the main body of the market tax. There still exist peasant tax problems after the abolition of agricultural tax, and the tax burden peasants should shoulder in their economic operation Consistent. Farmers tax system arrangements should adhere to the tax statutory legislative model, to grasp the amount of structural principles can not afford to increase and tax principles.