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按照现有农业用地的产出水平,农业尤其是种植业根本没有能力承担税费任务,现有农业用地的所有税费负担理应全部取消。但是,考虑到国家财政的负担能力,我们建议,采取一个向全面取消农业税费的过渡的办法,过渡期为5年,即在过渡期内,在取消现行农业税和农业特产税的基础上,从轻确定税负水平,改征单一的土地资源税。第一,以村为单位,全面据实核查
According to the output level of the existing agricultural land, agriculture, especially the planting industry, is incapable of shouldering the task of taxes and fees. All the taxes and fees on the existing agricultural land should be completely canceled. However, taking into account the affordability of state finances, we propose to adopt a transitional approach to the full abolition of agricultural taxes and fees with a transitional period of 5 years. On the basis of the abolition of the existing agricultural tax and special agricultural product tax during the transitional period, Lightly determine the level of tax burden, levy a single land tax. First, take the village as a unit and conduct a thorough and truthful verification