适应现代市场经济必须取消农业税——我国农村税制改革的出路思考之一

我国农村税制改革的第一步是取消农业税,认清我国农业税的性质和取消农业税的原因是一个重要理论前提.我国的农业税名义上(法定的)是收益税,形式上是资源税,本质上是对农业生产行为征税,是行为税.在当代工业化市场经济国家,免征农业税是通例,而且征收农业税违背税收公平和效率原则.为了保持我国农业部门的可持续发展和增强我国农产品的国内、国际竞争力,"支农"措施必须从取消农业税开始.

Cancellation of Farming Produce Tax for Gearing to the Needs of Modern Market Economy

Cancellation of farming produce tax is the first step to our taxation reform in rural areas.Clarifying the nature of our agriculture tax and the cause of abolition of that is theoretically an important prerequisite.Our farming produce tax possesses the quality of revenue taxing legality,the resources one in formality,yet the behavior one for imposing tax on an act of farming producing.In a contemporary country of carrying out industrialization and market economy,exemption from farm produce taxation is a practice,in addition,which runs counter to the principles of fairness and efficiency.To upkeep our sustainable development for farm section and to strengthen competition for farm producein internal and external market,the measures reinforcing agriculture should start with cancelling farmingproduce tax.