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本文从农业税制的政策精神及其性质等角度分析,指出改革现行农业税制的必要性,针对农业税制调整内容及其误区,依据我国的客观经济状况,按照现代税制的要求,提出农业税制改革的初步设想。
Based on the objective economic conditions of our country and according to the requirements of the modern tax system, this paper proposes the reform of the agricultural tax system. In the light of the policy of agricultural tax system and its nature, the paper points out the necessity of reforming the current agricultural tax system. preliminary idea.