China's Agricultural Reform Of The Tax System And Its Research

On December 29, 2005, the Standing Committee of the National People' s Congress votes passed, abolishes has implemented for 48 years"People's Republic of China Agricultural tax Rule", and got up fromJanuary 1, 2006 has officially become effective, this actionsymbolized began levying taxes 2600 agricultural tax in our country tobe official "died in bed of old age", symbolized the traditional agricultural tax thoroughly withdrew from the historical arena, Chinastarted after 2006 January 1 to enter "the agricultural tax time". "The latter agricultural tax time" three agriculture do not ford thetax by no means. Therefore forded the agricultural tax revenue systemstill was one of count for much questions, forded the agricultural taxrevenue system, in the narrow sense is and the agriculturalcorrelation tax revenue law system, on generalized including with theagriculture and the farmer even was correlation the and so oncountryside all tax revenues law system. This article fords theagricultural tax system from our country historical review andexistence aspect and so on realistic question begins, in fords theagricultural tax system to the developed country and the developingnation to make the analysis in the foundation, after thought abolishedthe agricultural tax the continuation reform still was extremelystern. Proposed the consummation fords the agricultural tax systemcertain suggestions, made concrete has made the analysis to related and the preferential policy. And in the foundation proposedonce more the consummation fords the agricultural tax system thenecessary measure, for example: Gradually enlarges to fords theagricultural tax revenue preferential benefit dynamics, vigorouslyincreases all levels of financial support to ford the agricultural taxrevenue system reform the investment, positively strengthens the basicunit government the administrative efficiency, diligently enlarges therural finance to the tax system reform support dynamics and so on. Inthe article draws the conclusion: Should take cancel the agriculturaltax as the turning point, take constructs the socialism newcountryside as the goal, consummates and the reform as soon aspossible fords the agricultural tax revenue system, establishes isadvantageous to reduces the farmer to bear, the industry returnsnurturing to parents the agriculture, the city supports thecountryside the city and countryside unification tax system system.