农民免税的若干法律问题1

财政部和国家税务总局作出的有关对农民免征个人所得税的规定的合法性和合理性值得研究。应尽快改变以户籍或职业为标准划分农民进而界定免税主体的做法，实施以财政补贴为主，以减免税为辅的的财税激励机制，将个人所得税的免税实惠落实在生产经营条件较差、遭受自然灾害以及从事关系国计民生的重要农产品生产的农业从业者身上，促进“三农”问题的解决。

An Analysis of the Administrative Regulations of Farmers'''' Personal Income Tax Exemption

The legitimacy and rationality of the regulations of exempting farmers' personal income tax made by Ministry of Finance and National Tax Administration Bureau is worthy of our research.We should change the standard of defining farmers by household register system or occupation as soon as possible to identify the tax-free main body.We should implement a motivation mechanism that regards the public financial subsidy as the principal action,taking reducing and exempting tax as an assistant method.We should give the benefits to those farmers who are in poor production and management conditions,suffer natural disasters and are engaged in producing the important agricultural products related to the national policy and people's livelihood in order to solve the "3-Nong" problems.