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近两年,与我国农业税制改革相关的法律问题成为学界研究的焦点,有学者主张修订《农业税条例》,也有主张取消农业税,重构我国农业税制。2005年12月24日,《农业税条例》被提请全国人大常委会审议废止,农业税被取消已是大势所趋。本文通过对取消农业税的理论及现实依据的分析,进而对农业税取消后税法的衔接问题作了一定探讨。
In the past two years, the legal issues related to the reform of China’s agricultural tax system have become the focus of academic research. Some scholars advocate the revision of the “Agricultural Tax Regulations,” and some have also advocated canceling the agricultural tax and restructuring the agricultural tax system in our country. On December 24, 2005, the “Agricultural Tax Regulations” were submitted to the Standing Committee of the National People’s Congress for review and abolition, and the abolition of agricultural tax has become the trend of the times. Through the analysis of the theory of canceling agricultural tax and the actual basis, this paper discusses the connection of the tax law after the cancellation of agricultural tax.