| Agricultural tax immunization has been greatly lightening the tax burden of our country peasant. But our country peasant still has been confronted with the difficult position that stasis in the increase and the income expands between urban and rural. Any countries the system is closely related to current tax revenue. Our country has gone against the principle on value With capital goods price go up, the tax payment by purchase has not be supported.On the other hand, because of the agricultural product is short of elasticity, it is difficult to shift the tax, so the peasant bears it. How to increasing our country peasants'income across agriculture tax system become a key factor in Current.This paper combined theoretical and empirical research methods. By supporting agriculture value-added tax theory, tax shift theory, optimal tax theory, the dual economic theory shows that our current policy of supporting agriculture value-added tax exemption does not reach the optimal tax system and widening urban-rural income gap. And across statistic the value-added tax contained in the price of agricultural production, net income of farmers data to establish VAR model, and through the impulse response function analysis, analysis of variance decomposition to support tax and the income of farmers is negative correlation.Through the comparison of tax policy analysis shows that the burden of VAT zero-rate policy is feasible. The end on how to pay zero tax policy put forward some ideas. As our rural population large and more centralized industrial management of agriculture has its own specific national conditions, to achieve zero tax burden in the short term is unrealistic, but the zero value-added tax should be the policy that our country reform for. Domestic and foreign scholars are more on the uniform value added tax system of urban and rural areas.value-added tax from the perspectives of how to improve the income of Chinese farmers is rarely, this is the innovation of this paper. |
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