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统一城乡税制,是促进解决好“三农”问题、协调城乡经济社会发展、实现城乡一体化的必要战略举措,是长时期的重大历史任务,要分阶段逐步推进。现阶段应着重抓好两个方面:一个方面是结合税制改革完善,把几个专向城市或特种农产品征税的税种,改变为覆盖城乡的税种,扩大税收调控作用。这就是:一要改革房产税,对位于农村的豪宅、别墅征税;二要改城镇土地使用税为土地使用税,对房地产开发商囤地和闲置土地加重征税;三要改城市维护建设税和教育费附加为独立征收的维护建设和教育税,发挥独立税种应有的特殊功能作用;四要把烟叶税改为消费税的一个税目,既取消专向农产品征收的税种,又便利发挥限制烟叶进口的作用。另一个方面是调整涉农税收优惠政策,扩大惠农力度,更好地发挥税收的激励和引导作用。这就是:一要调整增值税的几项惠农政策,扩大优惠力度;二要实施大力扶助发展农民专业合作社的税收优惠政策,同时鼓励农工商一体化生产经营;三要税收促进活跃农村金融,促使资金等生产要素回流农村;四要让失地农民以及农村富余劳动力享受城镇下岗职工再就业大致同样的税收优惠待遇。
To unify the tax system between urban and rural areas is a necessary strategic move to promote the solution to the “three rural issues” and to coordinate the urban and rural economic and social development and to realize the integration of urban and rural areas. It is a major historical task of a long period and should be gradually promoted in stages. At this stage should focus on two aspects: one is the reform of the tax system to improve, to several cities or special agricultural products tax levied taxes, covering the urban and rural taxes, tax control to expand the role. This is: First, to reform the property tax, located in the rural mansions, villas tax; Second, to change the town land use tax for land use tax, real estate developers hoarding and idle land taxation; Third, we must change the city maintenance and construction Tax and education surcharges shall be used for the independent collection and maintenance of construction and education tax, so as to give play to the special function that independent tax should have. Fourthly, to change the leaf tobacco tax into a tax item for consumption tax, which should not only eliminate the types of tax levied on agricultural products but also facilitate the restriction The role of tobacco imports. Another aspect is to adjust the preferential tax policies for agriculture, expand the rate of benefiting farmers, and give better play to the tax incentive and guidance. This is: First, we must adjust the value-added tax several preferential agricultural policies to expand the preferential treatment; Second, we must vigorously support the development of farmer cooperatives preferential tax policies, while encouraging the integration of production and operation of agriculture, industry and commerce; Third, tax revenue to promote active rural finance, prompting Capital and other factors of production back to the rural areas; four to allow landless peasants and rural surplus labor to enjoy the same benefits of re-employment of laid-off workers in urban areas.