| 对农业税制改革的探讨 |
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| 引用本文： | 张泽清.对农业税制改革的探讨[J].菏泽学院学报,2004,26(3):13-15. |
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| 作者姓名： | 张泽清 |
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| 作者单位： | 菏泽市财政局,山东菏泽,274009 |
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| 摘 要： | 现行农业税制存在诸多问题,并且明显带有“二税制”特征。改革农业税制,统一城乡税负,完善税收法制,加强宏观调控,建立合理的转移支付制度,加强税收征管已势在必行。
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| 关 键 词： | 农业税制 税收 征管 宏观调控 改革 |
| 文章编号： | 1003-6318(2004)03-0013-03 |
| 修稿时间： | 2004年4月1日 |
A Discussion on Taxation-system Reform of Agriculture |
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| ZHANG Ze-qing.A Discussion on Taxation-system Reform of Agriculture[J].Journal of Heze University,2004,26(3):13-15. |
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| Authors: | ZHANG Ze-qing |
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| Abstract: | There are a lot of questions in the existing taxation system of agriculture, which that have an evident bi taxation system characteristic. It is emergent to reform taxation system of agriculture, co ordinate tax duty in city and country, perfect the law of tax, strengthen macro control, found proper transfer payment system and reinforce tax levying management. |
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| Keywords: | taxation system of agriculture tax collection management of taxation macro adjustment and control reform |
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