| 对我国全面取消农业税的几点思考 |
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| 引用本文： | 李师慧,陈家涛.对我国全面取消农业税的几点思考[J].海南大学学报(人文社会科学版),2006,24(3):366-370. |
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| 作者姓名： | 李师慧 陈家涛 |
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| 作者单位： | 1. 海南大学,经济管理学院,海南,海口,570228
2. 河南大学,经济学院,河南,开封,475001 |
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| 摘 要： | 政府全面取消农业税这一重要举措有其深刻的背景,虽然对全面取消农业税的必要性已成基本共识,但还是有人对取消农业税产生疑虑,因此要理性看待全面取消农业税。我国免征农业税后要走出“先减后升”的怪圈,免征农业税关键是要减轻农民的“灰色负担”,减免农业税后还要做好相应配套的工作。
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| 关 键 词： | 农业税 灰色负担 黄宗羲定律 |
| 文章编号： | 1004-1710(2006)03-0366-05 |
Reflections on China's Canceling Agricultural Taxes |
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| LI Shi-hui,CHEN Jia-tao.Reflections on China''''s Canceling Agricultural Taxes[J].Humanities & Social Sciences Journal of Hainan University,2006,24(3):366-370. |
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| Authors: | LI Shi-hui CHEN Jia-tao |
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| Abstract: | Canceling agricultural taxes in a comprehensive way is an important initiative taken by the Chinese government against profound background.Despite the basic consensus reached upon the action,there remain some doubts and anxieties about the action.Henceforth,it is necessary to look at the issue in a rational way.We must step out of the vicious loop of "reductions followed by increases" with regards to exemption of agricultural taxes in our country.The key to agricultural taxes exemption is to reduce the farmers' "the gray burden",and to implement concurrent measures. |
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| Keywords: | agricultural taxes "gray burden" the Law of Huang Zongxi |
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