| 对农村“费改税”实践中税制设计的思考 |
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| 引用本文： | 李元初.对农村“费改税”实践中税制设计的思考[J].湘潭大学学报,2001,25(2):33-35. |
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| 作者姓名： | 李元初 |
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| 作者单位： | 湖南省财会学校财政教研室, |
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| 摘 要： | 在农村推行“费改税”是必要的，意义是重大的，这已形成了共识。在“费改税”的试点实践中税制设计有两种方案一是改统筹提留制度为开征“农村公益事业建设税”的方案；二是改统筹提留款为依附于农业税附加进行征收的方案。以上两种方案都有一些不足。在农村推行“费改税”，废除统筹提留制度，应当改革农业税制，调整农业税税率，实行规范化的农业税返还制度。
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| 关 键 词： | 费改税 农业税制 返还制度 |
| 文章编号： | 1001-5981(2001)02-0033-03 |
| 修稿时间： | 2000年10月20 |
On How to Carry out“Fees into Taxes” System in the Countryside |
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| LI Yuan-chu.On How to Carry out“Fees into Taxes” System in the Countryside[J].Journal Of XIANGTAN University:Philosophy And Social Sciences,2001,25(2):33-35. |
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| Authors: | LI Yuan-chu |
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| Abstract: | People have realized that it is important and necessary to carry out the “Fees into Taxes” system in the countryside. There are two ways in practice:One is to collect “the Agricultural Public Welfare construction taxes” instead of the former collection of fees，the other is to collect the additional agricultural taxes. In order to abolish the former fees collecton system and carry out “Fees into Taxes” system in the countryside, it requires to reform the agricultural taxes system,adjust the rate of the agricultural taxes and take the agricultural raxes-return system. |
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| Keywords: | fees into taxes agricultural taxes system return system |
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