| 关于免除农业税费的探究 |
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| 引用本文： | 黄莹茜.关于免除农业税费的探究[J].四川大学学报(哲学社会科学版),2004(4):13-18. |
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| 作者姓名： | 黄莹茜 |
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| 作者单位： | 四川省发展和改革委员会,经济信息中心,四川,成都,610016 |
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| 摘 要： | 农业税费制度不符合国际惯例,费改税不是治本之策,免除农业税费是从根本上减轻农民负担的惟一途径。目前是我国免除农业税费的最好时机,积极支持农业的最佳财政政策是免除农业税费。
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| 关 键 词： | 农业税费 转移支付 乡镇政府 农民负担 |
| 文章编号： | 1006-0766(2004)04-0013-06 |
| 修稿时间： | 2004年3月16日 |
On the Repeal of Agricultural Taxes and Fees |
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| HUANG Ying-qian.On the Repeal of Agricultural Taxes and Fees[J].Journal of Sichuan University(Social Science Edition),2004(4):13-18. |
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| Authors: | HUANG Ying-qian |
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| Abstract: | The system of agricultural taxes and fees is not in line with the requirements of international rules, converting fees to taxes doesn't?get at the root, and the repeal of agricultural taxes and fees is the only way to reduce the financial burden of farmers . Presently it is the best time to repeal agricultural taxes and fees; meanwhile, the best strategy of positive financial policy aiming at supporting agriculture is to repeal agricultural taxes and fees as well. |
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| Keywords: | agricultural taxes and fees transferred payment town government financial burden of farmers |
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