| 刚性税法理念下的中国农村财税法律体系改革 |
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| 引用本文： | 孙犀铭. 刚性税法理念下的中国农村财税法律体系改革[J]. 山西农业大学学报(社会科学版), 2013, 0(11): 1118-1122,1131 |
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| 作者姓名： | 孙犀铭 |
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| 作者单位： | 山东大学法学院,山东济南250100 |
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| 摘 要： | 在施行约50年后,2006年1月1日《中华人民共和国农业税条例》正式被废止。此后,农业生产者缴纳农业税的义务宣告终结。时至今日,农业税退出我国历史舞台已逾七年,然而对其本身合宪性的反思以及对后农业税时代农村财税法律体系之状况的考察仍有重要的现实意义。以税收国家与刚性税法理念为理论指导,对我国后农业税时代的农村财税法律体系改革与重构提出了建设性的意见。
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| 关 键 词： | 刚性税法 税收国家 合宪性 取消农业税 |
Reform of Agricultural Tax Legal System under the Concepts of Rigid Tax in China |
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| SUN Xi-ming. Reform of Agricultural Tax Legal System under the Concepts of Rigid Tax in China[J]. Journal of Shanxi Agricultural University:Social Science Edition, 2013, 0(11): 1118-1122,1131 |
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| Authors: | SUN Xi-ming |
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| Affiliation: | SUN Xi-ming (School of Law, Shandong University, J inan Shandong 250100, China) |
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| Abstract: | ＂Regulations for the Agricultural Tax of the People’s Republic of China＂ was abolished on Jan1.2006 after it has been enforced about fifty years,which meant the end of agricultural tax obligations for the agricultural producers.Although the agricultural tax has been invalidated by seven years,the reflection on the constitutionality of the abolishment and an investigation of the agricultural tax legal system’s status still is of practical significance.This paper put forward some constructive suggestions on agricultural tax legal system reform by absorbing the concepts of tax countries and rigid tax. |
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| Keywords: | Rigid Tax Tax Countries Constitutionality Repeal of Agricultural Tax |
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