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论取消农业税的利弊与对策
引用本文:王学华.论取消农业税的利弊与对策[J].安徽农业科学,2006,34(2):372-373.
作者姓名:王学华
作者单位:江南大学法政学院,江苏,无锡,214063
摘    要:分析了减免农业税的利弊,提出了减轻减免农业税带来的负面效应的有关对策,认为要将减免农业税落到实处,实现农村经济的可持续发展,就必须创新农村工作思路,实现基层政府职能的三个转变。

关 键 词:农业税  积极作用  负面影响  对策
文章编号:0517-6611(2006)02-0372-02
收稿时间:2005-09-21
修稿时间:2005-09-21

Theory about the Result of the Cancellation of Rural Taxes and Countermeasure
WANG Xue-hua.Theory about the Result of the Cancellation of Rural Taxes and Countermeasure[J].Journal of Anhui Agricultural Sciences,2006,34(2):372-373.
Authors:WANG Xue-hua
Institution:Politics and Law CoUege of the Southern Yangtze University, Wuxi, Jiangsu 214063
Abstract:China will cancel rural taxes and carry out "Zero Taxation".This profound historical reform will take considerable increase in financial income for rural people.However the reform of "the unification of urban and rural taxes" still had some problems.To perfect the reform,the unification of the industry and the tax system should be considered based on the interest of the whole society.
Keywords:Rural taxes  Positive influence  Negative influence
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