The Conception Of Reform In Chinese Agriculture Tax

Agricultural tax has a long history in China which continues more than2600years. Since "Agricultural Tax Regulators of the People’s Republic of China" was abolished on January1st,2006, agricultural tax has withdrawn from the historical stage. And then Chinese farmers began to enter into after-agricultural tax time. In fact, the abolish of agricultural tax is to lighten peasants’burden, so its political significance is far more than economic significance. If we want to develop agriculture, keep rural areas stable and farmers to be wealthy, we must play the function of agricultural tax on finance, economic and society. The thesis is to study on how to reform Chinese agricultural tax on the basis of China’s actual conditions.The article’s structure is that:the first chapter introduces background and objective of the topic selection then, the research technique, the research emphasis, innovative points and related research. The second chapter analyses some basic conceptions related on agricultural tax and summarizes the history of agricultural tax. The third chapter analyzes the actual effect of abolish of agricultural tax. The fourth chapter compares and analyzes agricultural tax between foreign countries and China on the basis of China’s actual conditions. The fifth chapter first proposes the overall conception of Chinese agricultural tax reform, then expounds emphatically why and how to imposing the usage tax of agricultural land. The sixth chapter draws the conclusion of the thesis.The article adopts the literature, history and the comparison research technique to study the conception of reform in Chinese agriculture tax. The innovation of the article is that:The author thinks China is in the transitional stage from traditional agriculture to modern agriculture, so not only production and management subject but also agricultural production mode is multiple. So the author proposes to impose the usage tax of agricultural land at present and then to transit to unified urban and rural taxation system step by step.