论文部分内容阅读
农民增收困难,农民负担过重,是新世纪中国农业和农村经济面临的突出矛盾和问题。千方百计扭转农民收入增速连续下降的趋势,应对WTO的挑战,必须深化农村税制改革,为农民增收创造良好的政策和制度环境。据农业部统计,2000年全国农民（包括部分个体工商户）直接负担的税费共1778.9亿元,平均每个农民负担199元,其中,各种税92元,“三提五统”66元,“两工”和以资代劳6元,集资等各种社会负担30多元,与1999年相比增长了3.3％。据税务部门统计,2000年实征农业税190多亿元,农林特产税144亿元,屠宰税实际征收40亿元左右,合计“三税”实征数在370亿元以上。直接免掉“三税”对农民是最实惠的,而且可以避免在征税时“搭便车”收费。
Difficulties for peasants to increase their incomes and peasants’ overburdening are the prominent contradictions and problems China’s agriculture and rural economy are facing in the new century. Do everything possible to reverse the trend of a continuous decline in the growth of peasants ’income. To meet the WTO challenge, we must deepen the reform of the tax system in rural areas and create a favorable policy and institutional environment for increasing peasants’ income. According to statistics from the Ministry of Agriculture, taxes and fees directly borne by peasants in the country (including some individual industrial and commercial households) in 2000 totaled 1,778.9 billion yuan, with an average peasant burden of 199 yuan, of which taxes varied from 92 yuan to 66 yuan , “Two workers” and workers and workers who earn 6 yuan on behalf of their employers. The various social burdens such as raising funds are over 30 yuan, an increase of 3.3% over 1999. According to the statistics of the tax department, in 2000, the actual agricultural tax was more than 190 billion yuan, the special agriculture and forestry tax was 14.4 billion yuan, the actual slaughtering tax was about 4 billion yuan, and the total number of “three taxes” was more than 37 billion yuan. Directly exempt from the “three taxes” is the most affordable farmers, but also to avoid taxation “free-riding” charges.