| 试论农业税制的改革 |
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| 引用本文： | 潘松岭,周淑慧.试论农业税制的改革[J].华北水利水电学院学报(社会科学版),2002,18(2):34-35. |
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| 作者姓名： | 潘松岭 周淑慧 |
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| 作者单位： | 华北水利水电学院 河南郑州450008
(潘松岭)，华北水利水电学院 河南郑州450008(周淑慧) |
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| 摘 要： | 农业税存在着征税时不扣除成本和税率较高的问题 ,违背了税收公平原则 ,造成了一些负面效应。只有改革农业税收制度 ,降低税赋水平 ,才能有效地促进国民经济增长。
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| 关 键 词： | 农业 税收 所得税 国民经济增长 |
| 文章编号： | 1008-4444(2002)02-0034-02 |
| 修稿时间： | 2001年11月20 |
On the Agricultural Tax Reforms |
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| PAN Song ling,ZHOU Shu hui.On the Agricultural Tax Reforms[J].Journal of North China Institute of Water Conservancy and Hydroelectric Power(Social Sciences Edition),2002,18(2):34-35. |
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| Authors: | PAN Song ling ZHOU Shu hui |
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| Abstract: | There exist some problems in agriculture tax, such as, high tax rate, no reduction of cost, which violates the principle of fair tax and as a result some negative effects appear. The agriculture tax system must be reformed, the tax rate be reduced, or else the growth of national economy can not be promoted. |
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| Keywords: | agriculture tax income tax national economic growth |
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