A Research On The Legal System Of Agricultural Taxation In Our Coungtry

The reform of agricultural taxation and expenses and the abolishment of the agricultural taxation are great issues concerning the peasants, agriculture and countryside, and the legal system of agricultural taxation is a starting point. Why should the agricultural taxation be abolished? What effects will the peasants, agriculture and countryside encounter after abolishing the agricultural taxation? What taxes will the peasants pay, and what legal system will we apply to regulate them? How will our country apply the legal system of taxation to sageguard the peasants' interests and improve the international competitive ability of agricultural products in accordance with the requests of WTO? Our country will encounter some difficult problems such as the financial problems of county and township,- the construction of organizations of political power at the grass-roots level after abolishing the agricultural taxation, and we should resolve them properly. To give some advice to solve these problems, this paper sums up the valuable experience of the agricultural taxation system in Chinese history with the method of historical investigation, and studies the experience of the legal system of agricultural taxation abroad with the method of comparative study. On the basis of these experience, this paper puts forward the overall thinking for setting up a new legal system of agricultural taxation, namely setting up the unification of urban and rural taxation systems following the principles of taxation slightness, taxation fairness and taxation efficiency, and gives some advice to improve the related measures after abolishing the agricultural taxation, such as improving the finance transfer system and carrying out the land household responsibility system conscientiously.This paper consists of four parts: Charpter One introduces the development of the legal system of agricultural taxation in our country from the two perspectives of the taxaxion system concerning agriculture in ancient times and the legal system of agricultural taxation of New China;Charpter Two studies the legal system of agricultural taxation abroad with the method of comparative study, and sums up the experience to use for reference;Charpter Three explores the cause of abolishing the agricultural taxation;Charpter Four studies the legal questions on how to levy the other forms of agricultural taxes after abolishing the agricultural taxation, and puts forward some suggestions for setting up the new legal system of agricultural taxation and gives some advice about the related measures after abolishing the agricultural taxation.