城乡税制一体化分析-财政学(含税收)专业论文.docxVIP

ABSTRACT At present，we are advocacy the building of harmonious society, and we are try to coordinating urban and rural development, but our present binary tax system doesn’t fit the need of economic development, because it burdens the farmers and prevents the quick increase of farmers’ income. Inter-development of rural and urban need change the present binary tax system and use uniform tax system between rural and urban. This is the necessary requirement of building market economy and the necessary of stabilizing society. But the executing of uniform tax also need change the countryside’s system, and build social security system soundly in the urban, and industrialize the agriculture and improve the farmer’s tax consciousness. Only when all these conditions fulfilled, the uniform tax system can be feasible in China. Many counties like American, France all don’t tax agriculture specially, thy just execute uniform tax system, at the same time, they give farmers many tax preferences. We can learn form their experience and build a set of uniform tax system that adapt to our conditions. In our country, unify tax system between urban and rural means tax value added tax, personal income tax, house property tax and land use tax on base of abolishing the agriculture tax and the agriculture special tax. That is to say，we tax farmers’ sale income, personal income, house and lands. The executing of uniform tax system can lessen farmers burden on base of giving farmers civil treatment like citizens, and make tax system much soundly, at the same time it can stabilize society. Besides, our country should add some assistant measures, which can make the tax system unified much effective. At the same time, it can make farmers have same treatment like citizens. This paper is divided into seven parts to analysis these aspect. First part is introduction. In this part, it gives the background and significance of this paper. The description of the research. The ways and main content are