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农业特产税、牲猪屠宰税(简称“两税”)征管工作量大面宽,涉及千家万户,政策性强。近几年来,不少地方存在“两税”按耕地面积或按人平摊现象。“两税”平摊不仅影响党在农村各项方针政策的贯彻落实,影响党和政府在农民群众中的形象,而且增加了农民负担,挫伤了农民调整农业结构、发展特色经济的积极性。本文拟对解决“两税”平摊对策进行探讨。
Special agricultural products tax, pig slaughtering tax (referred to as “two taxes”) collection and management workload is large and wide, involving tens of thousands of households, policy-oriented. In recent years, there have been “two taxes” in many places on the basis of the cultivated area or the share-based phenomenon. The equalization of the “two taxes” not only affected the implementation of the party’s various guidelines and policies in the rural areas, the image of the party and government in the peasant masses, but also increased the peasants ’burden and dampened the peasants’ enthusiasm in adjusting the agricultural structure and developing distinctive economy. This article intends to solve the “two taxes” share of countermeasures.