规范国家与农民之间税收分配关系研究-财政学专业论文.docx

ABSTRACTTbe ABSTRACT Tbe tax toward agriculture has been abolished since on January first in 2006．This action symbols the farmers in china wilt not pay direct taxation，and the tax relationship between the state and the farmers goes into a new period．The tax relationship between the state and the farmers means the relationship on the state taxing the farmers according to tax laws。Before reforms oftax and fee证rural areas． the agricultural tax mechanism contributed a lot to the revenue of the state． Meanwhile there were some disadvantages in the mechanism+Especially the problems in the agricultural tax were severe．nat led to a disorder in the tax relationship between the state mad the farmers，and aggravated the poverty of farmers and rural areas and the expansion the span between rural areas and urban areas to some extension。Because the tax relationship between the state and the farmers is an impo赡ant issue which has something to do with the agriculture of OUr country even the development of the national economy．In recent years也e governments gradually have paid much attention to the problem，and have taken some concrete measures to reform the mechanism to normalize the tax relationship between the state and the farmers。 The essay supposes there are three steps to do it．T11e former two steps———clea打ng up fees and highlighting taxes and abolishing the main agrictflmral taxes have completed．孤e third step is uniting the tax mechanism of urban areas and rural ones．It is the most important one which concerns whether we call establish a harmonious tax relationship between the state and the farmers and eventually normalize tax relationship between the state and the farmers and eventually normalize． The essay guesses that there two steps to unite the tax mechanism of urban areas and rural ones according the practice ofchina and one the base ofthe tax mechanism experiences of the developed countries in the world．The first step is to perfect the VAT mechanism+曩lat is to tax t