On The Reform Of Agricultural Taxation System In China

Our country' s agricultural tax system has played a vital role in our society and economy. It once was not only the main source of our country ' s fiscal revenue but an import way of regulating economy in our country.But, our country' s current agricultural tax system is expounding many problems and drawbacks along with the great changes of economic situation, thereby it is imperative to reform it. So this dissertation focuses on this subject.It consists of four parts : CHAPTER ONE reveals the problems of current system; CHAPTER TWO analyses and assesses the viewpoints on the reform of it; CHPATER THREE draws some lessons and insights for the reform of our country' s current agricultural tax system based on the examination and comparison of foreign agricultural tax system; CHAPTER FOUR presents the basic reform plans and the detailed blueprint of reforming our country' s current agricultural tax system.Due to the author' s limited knowledge in this field, drawbacks and errors will be unavoidable. All comments and remarks are welcome.