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1.农村耕地面积不实,税收任务难以落实。一是农业税计土地面积与实际耕地面积有较大的差距;二是县乡上报的二轮承包土地与农民手中二轮承包合同面积有差距;三是粮食常年产量难以评定,计税依据不充分。 2.税赋畸轻畸重,毗邻地块税赋不平衡。一是由于土地、生产水平、人均收入及负担水平等方面的差异,再加上土地承包30年不变政策和“生不加,死不减”的惯例;二是农业生产条件的改善和种养结构的调整,户与户之间的收入水平差距拉开;三是部分农民弃田务工经商或外出打工,抛荒地的农业税任务难以落实。 3.现行农村税费负担的不平衡性和税改政策的统一性之间的矛盾,将会造成部分农户负担加重。农村税费改革取消各种不合理、不合法的税外负担后,适当调增和规范农业税负担,这就会造成一部分原
1. The area of arable land in rural areas is not realistic and the task of taxation is difficult to be implemented. First, there is a big gap between the agricultural taxation of land area and the actual area of cultivated land; secondly, there is a gap between the two rounds of contracted land reported by county and township and the second-half contract area of peasants; thirdly, the perennial output of grain is difficult to assess and the tax base is not sufficient . 2. Tax abnormality abnormal weight, adjacent land tax imbalance. First, the differences in terms of land, production level, per capita income and the level of burden, coupled with the 30-year unchangeable land contract policy and the practice of “letting go of one’s own life and not to die”; second, the improvement of agricultural production conditions And the adjustment of planting and breeding structure, the gap between the income levels of households and households opened up. Third, some farmers abandoned farm workers or went out to work on farmland, and abandoned the tasks of agricultural tax in the wasteland. 3. The current imbalance between tax burden on rural residents and the tax reform policy, the unity between the contradictions will result in some farmers pay more. After the tax and fee reform in rural areas canceled all unreasonable and illegal tax burden, the tax burden on agricultural tax should be increased and normalized, which will result in a part of the original