作 者: ;
机构地区: 广东商学院财政税务学院财政税务系
出 处: 《广东商学院学报》 1999年第2期79-82,共4页
摘 要: 由于农业税制长期稳定不变,已不适应我国农村经济改革与发展的新形势。因此,改革农业税制势在必行。而改革农业税制的关键在于引入税收中性原则。 The agricultural tax system can not meet the needs of new situation in economic reform and development of Chinas countryside due to its unchangeability over a long period .Therefore it is imperative to reform the agricultural tax system .And the key of it is to introduce the tax neutrality principle and change the current agricultural tax into the agricultural income tax .
关 键 词: 税收中性原则 农业税收制度改革 中国 农村经济 农业税
领 域: [经济管理]