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随着农村经济的发展,农业产业结构的不断调整,以及粮食、棉花等主要农作物价格的逐步放开,农业税征管工作面临着许多新难题急需解决。一、征收价格不合理。1985年5月改革农产品收购制度,国家决定农业税由征粮为主改为折征代金为主,农业税征收价格要低于国家每年的粮食收购价格。但近几年却出现了收购价低于征收价格的反差现象,因而,无论从实物上还是金额上看,都加重了农民的负担。
With the development of the rural economy, the continuous adjustment of the agricultural industrial structure and the gradual liberalization of the price of the main crops such as grain and cotton, the administration of agricultural tax collection is facing many new challenges urgently needed to be resolved. First, the price charged is not reasonable. May 1985 reform of agricultural products acquisition system, the state decided that the agricultural tax should be changed from the main grain for the main discount, the agricultural tax levy price is lower than the national annual grain purchase price. However, in recent years there has been a contrast between the purchase price and the levied price. Therefore, the burden on peasants is aggravated both in real terms and in terms of amount.