| 后农业税时代的农村税收制度研究 |
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| 引用本文： | 黎江虹.后农业税时代的农村税收制度研究[J].中南大学学报(社会科学版),2006,12(4):423-428. |
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| 作者姓名： | 黎江虹 |
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| 作者单位： | 中南财经政法大学法学院,湖北,武汉,430073 |
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| 摘 要： | 在后农业税时代,必须加快农村税收制度的构建。我国农村税收制度应选择以财产税为主的直接税税制,以宪政、公平等理念诠释区别于农业税的新的税收制度,并以开征土地税为主、所得税为辅的思路完成对制度的构建。
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| 关 键 词： | 农村 税收 宪政 公平 |
| 文章编号： | 1672-3104(2006)04-0423-06 |
| 修稿时间： | 2006年5月29日 |
On rural taxation system in the era of post agricultural tax |
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| LI Jiang-hong.On rural taxation system in the era of post agricultural tax[J].Journal of Central South Huiversity: Social Science,2006,12(4):423-428. |
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| Authors: | LI Jiang-hong |
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| Abstract: | In the era of post agricultural tax,the construction of rural taxation system shall be speeded up.The rural taxation system of China shall choose direct taxation system featured in property tax.The idea of constitutionalism and equity shall be used to interpret the new taxation system that is different from agricultural tax and the construction of rural taxation system shall be dominated by land tax and associated by income tax. |
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| Keywords: | countryside taxation constitutionalism equity |
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