摘要
农业税的取消虽然在一定程度上减轻了农民的负担,但农民收入的增长速度仍然赶不上城市居民,且新的财税、社会等问题开始出现,其主要还是城乡税制的不统一,阻碍了农村和农业经济的良好发展。采用层次分析法研究影响农业税制的多方面因素,对于新型农业税制的构建、城乡一体化的实现具有良好的启示作用。
Although the abolition of agricultural tax has reduced the burden on peasants to some extent,income growth rate of farmers still can not catch up with that of urban people.And some new issues about finance,tax and society begin to emerge because of the non-uniform taxation system between the urban and the rural,which have seriously hampered the development of rural and agricultural economy.Then the study of AHP-based analysis for the various factors affecting the agricultural tax is helpful for the construction of a new agricultural tax system and the achievement of urban-rural integration.
出处
《江西农业大学学报（社会科学版）》
2010年第1期54-59,70,共7页
Journal of Jianxi Agricultural University :Social Sciences Edition
基金
重庆市哲学社会科学规划项目(2008044)
关键词
农业税制
城乡统一
层次分析法
agricultural tax system
urban-rural integration
analytic hierarchy process（AHP）
