| 从中国城乡税负差别看税法公平原则的失灵 |
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| 引用本文： | 翟月玲. 从中国城乡税负差别看税法公平原则的失灵[J]. 郑州航空工业管理学院学报(社会科学版), 2003, 22(4): 95-97 |
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| 作者姓名： | 翟月玲 |
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| 作者单位： | 郑州大学,河南,郑州,450052 |
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| 摘 要： | 文章从我国农业税、农业特产税的征收,分析得出城乡税负存在差别,又从农村生活水平较低出发,进一步论证了即使免征农业税、农业特产税,而征收农产品的商品增值税,也消除不了城乡税负差别,最后文章指出只有消除城乡税负差别才能纠正税法公平原则失灵的状况。
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| 关 键 词： | 中国城乡 城乡税负差别 公平原则 |
| 文章编号： | 1009-1750(2003)04-0095-03 |
| 修稿时间： | 2003-06-02 |
On the Ineffectiveness of the Principle of Fair Taxation Through the Differences Between Urban and Rural Taxation in China |
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| ZHAI Yue-ling. On the Ineffectiveness of the Principle of Fair Taxation Through the Differences Between Urban and Rural Taxation in China[J]. Journal of Zhengzhou Institute of Aeronautical Industry Management(Social Science Edition), 2003, 22(4): 95-97 |
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| Authors: | ZHAI Yue-ling |
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| Affiliation: | ZHAI Yue-ling |
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| Abstract: | By analyzing the imposition of agricultural tax and tax for special agricultural products, the paper concludes that differences exist between urban and rural taxation. Through the discussion of the lower standards of living in the country, it holds that the differences between urban and rural taxation cannot be eliminated even if agricultural tax and tax for special agricultural products are exempted with value added tax of commodity as a substitute. Finally the paper points out that only when the differences between urban and rural taxation are eliminated, can the principle of fair taxation be carried out properly. |
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| Keywords: | urban and rural in China differences between urban and rural taxation principle of fair taxation |
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