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取消农业税的征收固然是一件功在当代,利在千秋的好事。它对于减轻农民负担,增加农民收入,缩小城乡之间的差距有着重大的意义。但是从法律的制定、修改、废除角度来看待我国农业税取消的过程,发现其中不无值得商榷之处,与我国税收法定主义的税法基本原则是不相符的。另外,农业税取消后,在农村建立什么样的税收制度才是科学的、合法的,也是值得我们深入探讨的问题。
The abolition of the levying of agricultural tax is certainly a good thing that works in the present age and benefits the future. It is of great significance to alleviating the burden on peasants, increasing peasants’ income and narrowing the gap between urban and rural areas. However, from the perspective of the formulation, revision and abolition of laws, the process of canceling agricultural tax in our country is found. It is found that there is no doubt that it is not in accordance with the basic tax tax statutory tax law. In addition, after the abolition of agricultural tax, what kind of taxation system should be set up in rural areas is scientific and legal, and it is also a question that deserves our in-depth discussion.