摘要
当前我国农业税费制度应做根本性的变革，才能适应社会主义市场经济要求。市场经济是法制经济，它必然要求规范化的财政收入形式。目前农业税收收入的缺位与非税收入的越位并存，是无“财”行政的反映。对我国农业税费制度改革的总体设想是：界定新税种，建立农业三税制，取消现行农业四税制．现行“三提五统”费改税，将契税并入房产税。
The fundamental change of our present agricultural tax system will be fit for the requiremento f the socialist market economy. The market economy is a legal economy. It certainly requires aform of a normative financial revenue. The deficiency of agricultural tax revenue and excess ofnon-tax revenue reflect the administration without money. The general assumption of our agricultural tax system is to set up three-tariff system for agriculture and abolish the present four-tariffsystem and deed tax should be combined with building tax.
出处
《税务与经济》
CSSCI
北大核心
1999年第2期33-36,共4页
Taxation and Economy
