| 农村税制评析及未来税制构想 |
| |
| 引用本文： | 马强. 农村税制评析及未来税制构想[J]. 上饶师范学院学报, 2005, 25(4): 55-58,77 |
| |
| 作者姓名： | 马强 |
| |
| 作者单位： | 河南工业大学,河南,郑州,450052 |
| |
| 摘 要： | 从农村税费改革成效评价引申到对农村税制建设的思考，分析了取消现行农业税的必要性，提出了在公共财政框架下，扩大个人所得税征收范围，开征统一的土地使用税和财产税，建立城乡统一税制的建议。
|
| 关 键 词： | 税费改革 税制建设 统一税制 |
| 文章编号： | 1004-2237（2005）04-0055-04 |
| 收稿时间： | 2005-04-28 |
| 修稿时间： | 2005-04-282005-05-30 |
The Comment on Rural Tax Reform and A Suggestion to Future Rural Tax System |
| |
| MA Qiang. The Comment on Rural Tax Reform and A Suggestion to Future Rural Tax System[J]. Journal of Shangrao Normal College, 2005, 25(4): 55-58,77 |
| |
| Authors: | MA Qiang |
| |
| Abstract: | This paper makes comments on the rural tax and fee reform, analyses the necessity to abolish the current rural tax system, suggests that we should extend the collection range of income tax, levy taxes on land usage and property and design new rural tax system based on the rule of public finance. |
| |
| Keywords: | the rural tax and fee reform the design of new rural tax system the unification of tax system |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
