农业税取消后税法衔接问题的思考

目前,国家对农业税制改革走向取消态势。取消农业税后必然要实行城乡统一的工商税制。这就存在税收法律的衔接。本文对农业税取消后,城乡税制衔接的税收法律问题进行探讨,从增值税、所得税、房地产税三个税种的法律改革与衔接提出了建设性意见。

Discussion on Transition of Tax Law after the Abolishment of Agricultural Tax

The Government will cancel the Agricultural Tax step by step from now on. Since it is a trend to form a unified tax institution program, so, the transition of Tax Law becomes important. The article discusses the connection between urban tax institution and rural tax institution, and lays emphasis on value-added tax, income tax and housing and land tax. Then the author puts foreword some advices to solve those questions.