农业税制改革构想（Conception of agricultural tax system reform）.docVIP

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农业税制改革构想（Conception of agricultural tax system reform）.doc

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农业税制改革构想（Conception of agricultural tax system reform）

农业税制改革构想（Conception of agricultural tax system reform） The idea of agricultural tax reform The idea of tax reform of agricultural 2008-12-20 15:11:07 There is a problem, the current agricultural tax system Chinas current Peoples Republic of China agricultural tax regulations is through the June 3, 1958 first session of the National Peoples Congress Standing Committee of the ninety-sixth meeting on the same day, Peoples Republic of China announced the order of the president. It has been 42 years. During this period, Chinas rural experience of agricultural cooperation, peoples commune, household contract responsibility system in 3 historical periods. I was with the deepening of socialist market economic system and the establishment of the rural reform, rural economy, agricultural production and agricultural production capacity have undergone tremendous changes. The 42 year of the agricultural tax system has not adapt to the needs of the new situation, there are many problems and shortcomings, mainly reflected in the following 4 aspects: (a) the legislative time is too long At the time of levying agricultural tax legislative purpose is to ensure that the countrys socialist construction, consolidate the rural system of agricultural cooperation, promote the development of agricultural production. The design of the agricultural tax system is the same after the founding of the rural economy and agricultural cooperation to adapt, and played a huge role in the planned economy with the economic management system. After the reform and opening up, China has gradually established a socialist market economic system, the household contract responsibility system as the basis of the implementation of the rural economic system. The current agricultural tax system in the legislative sense also from the historical and realistic requirements, more cant adapt to the requirements of socialist market economic system. (two) the tax basis imbalance The current agricultural tax system, taxati