摘要
根据温家宝总理2005年3月5日在《政府工作报告》中的承诺,2006年起我国全部免除农业税。我国《农业税条例》制定于1958年,虽然其在实施中存在许多问题,但从未修改过,已与我国农业社会经济基础严重脱节,并与现行的整个税收体制发生了矛盾。因此,建议废除《农业税条例》,以保持国家政策与法律的统一性,同时为我国整个税收体制的发展扫清道路。
According to the promise that was announced by Premier Wen Jiabao in ＂The Government＇ s Work Report＂, the agricultural tax will be released in our country from 2006. The agriculture ordinance was constituted in 1958. Although a lot of problems occurred in practice, this ordinance was not amended. So author recommends that ＂The agriculture ordinance＂ should be abolished in order to obtain the oneness between the policy and law.
出处
《政法论丛》
2005年第5期55-59,共5页
Journal of Political Science and Law
关键词
农业税
税收体制
政策与法律统一性
the agricultural tax
revenue system
the oneness between the policy and law.
