摘要
农村税费改革方案实施一年来已取得初步成效 ,但在方案的执行过程中存在着计税依据不科学 ,乡村财力减少、运转困难等问题。建议采取科学设定计税依据 ,降低税率 ,开征土地使用税 ,取消农业特产税 ,取消农业税附加 ,开征农村建设税等措施完善方案 。
Rural tax-fee reform plan has won initial success since it was carried out one year ago. But in the implement process there are some problems,such as:unscientific tax base,reducing rural finamial resources,and difficult operation.We can put up tax base reasonably,lower tax rate,collect land use tax and rural area construit tax and abolish agriculture specialty tax and agriculture additional tax.Besides such measures,we must take appropriate measures corres pondingly to improve the reform plan.
出处
《曲靖师范学院学报》
2002年第1期29-32,共4页
Journal of Qujing Normal University
