| 促进新农村建设的税收对策 |
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| 引用本文： | 邵晓琰. 促进新农村建设的税收对策[J]. 沈阳师范大学学报(社会科学版), 2009, 33(2): 43-46 |
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| 作者姓名： | 邵晓琰 |
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| 作者单位： | 大连交通大学爱恩国际学院,辽宁大连116021;东北财经大学研究生院,辽宁大连116025 |
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| 摘 要： | 税收是国家宏观调控经济的重要工具。我国现行的税收政策在制定时对农村和农业发展关注的力度不够，在新农村建设中没有发挥应有的作用。为了更好地促进社会主义新农村建设的顺利推进，应继续调整和完善现有的税收政策，适时开征新税种，适当增加有利于“三农”发展的税收优惠政策，体现税收政策对“三农”领域的倾斜和支持．充分地发挥税收在新农村建设中的应有作用。
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| 关 键 词： | 新农村建设 三农 税收对策 现行税制 |
On The Tax Policy of Supporting New Rural Construction |
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| SHAO Xiao-yan. On The Tax Policy of Supporting New Rural Construction[J]. Journal of Shenyang Normal University(Social Scicence Edition), 2009, 33(2): 43-46 |
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| Authors: | SHAO Xiao-yan |
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| Affiliation: | SHAO Xiao-yan (IEN International Institute, Dalian Jiaotong University, Dalian 116021, China) |
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| Abstract: | Our current tax policy hasn＇ t played its due rule in the new rural construction, therefore, it should continue to be adjusted and perfected by adopting new tax at an appropriate time and adding some privileged tax policies for the development of agriculture, countryside and farmers to fully bring its proper role in the construction of new rural areas into play. |
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| Keywords: | New Rural construction issues concerning agriculture, countryside and farmers tax policy the existing tax system |
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