Research On The Reform Of Agriculture-related Tax System In China

For a long time, by history and policy and system constraints and other reasons, the formation of the urban and rural China’s economic and social structure, resulting in an imbalance of economic development between urban and rural areas, such income of the farmers at the expense of agriculture and the industrialization of the cost to produce in China unique process of economic development,"three rural" issue. Although the "Eleventh Five-Year" period "three rural" issue has changed,"Twelfth Five-Year" plan to promote and accelerate the development of agriculture is still the core of our economic and social life issues. Must be based on continued growth in income of the farmers to promote agriculture-related tax to establish a comprehensive understanding of the multiple burdens of farmers and hidden in the specification on the basis of the relationship between income distribution and reform the existing agriculture-related tax system.Targets of specific agriculture-related taxes to the tax system are:value added tax, consumption tax, business tax, resource tax, farmland occupation tax, personal income tax and corporate income tax. In the agriculture-related tax system:tax collection and management model to differentiate the target difficult to achieve, a consumption tax on agricultural fuel subsidy policy yet to be introduced, sales tax, support for agriculture to be further expanded the scope, resources tax on resource-rich areas of economic development and environmental protection role needs to be strengthened, farmland use tax legislative intent ignore the interests of farmers, personal income tax on the income of farmers adjust the distribution needs to be strengthened, corporate income tax on the agriculture industry needs to be improved support to the "three rural" imposed on the "implicit tax" that farmers Comprehensive burden remains heavy. Study the reasons for its formation, one is a big agricultural country with our history and path dependence on government taxation; the second is concerned with the urban development strategy; third, and the financial system caused by asymmetric revenue-sharing related.Learn from developed countries to farmers and agricultural tax policy experience, the use of thought reform our agriculture-related tax system should be fully integrated into the VAT system in agriculture and regulating its tax deductible, as soon as possible in the consumption tax in the agricultural subsidy system of fuel consumption tax, business tax for starting from education and financial support to increase agricultural, resource tax should be allowed full tax on the ecological environment protection, farmland occupation tax should increase efforts to protect arable land, personal income should increase within the urban and rural areas between adjustment between income and corporate income tax should strengthen the agricultural industry to support the development of tax policy; through reform of the current supply of public services in rural areas the situation, the current land acquisition compensation system and the household registration system and employment system, buying and selling system of agricultural products and promote markets for agricultural products building, standardize and improve the relationship between central and local taxation, to accelerate the improvement of rural social security system and other supporting measures to overcome the agriculture-related tax system in our country,"implicit tax" burden.