取消农业税需要走出四个误区

• 作 者: 曾知授
• 出 处: 党政干部文摘
• 发表日期: 2004年07期
• 关键词: 义务人 不等于 税收成本 地租理论 十六条 农村基本建设 税收改革 税费改革 调整税收 权利人

一、取消农业税不等于赋予农民“零法定义务”特权,要纠正农民“零义务”的错觉从法理学角度来看,取消农业税并不是给农民特权,也并不意味着农民从此“零赋税”或者说“零义务”。宪法第五十六条规定,公民有依法纳税的义务。一方面,法律上的权利与义务是一对范畴,权利人享受权利

First, the abolition of agricultural tax does not mean that giving farmers the “zero statutory obligations,” the right to correct peasants “zero obligation ” illusion From the jurisprudence point of view, the abolition of agricultural tax is not to peasants privileges, it does not mean that farmers from “Zero taxes ” Or “zero obligations ”. Article 56 of the Constitution stipulates that citizens have the obligation to pay taxes in accordance with the law. On the one hand, the legal rights and obligations are a category, and the rights holders enjoy their rights