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一、统一城乡税制是大势所趋随着我国工业化、城镇化进程的加快推进,城乡经济融合程度加深, 一二三产业间互动关系加强,都在客观上要求创新农村税制,实现税收征收方式统一和执法主体统一。这是发展的必然结果。 (一)统一城乡税制是经济发展的客观要求。我国城乡二元结构的形成有着深刻的历史原因,是政治驱动、经济分化下历史的自然选择。工业化、城市化和城乡一体化是经济发展的必然趋势,但在现代经济社会中,严重
First, the unified urban and rural tax system is the trend of the times With China’s industrialization and urbanization process to accelerate the deepening of urban-rural economic integration, the interaction between the two or three industries to strengthen the objective requirements of innovation in rural tax system to achieve a unified tax collection and enforcement of tax law The main unity. This is the inevitable result of development. (A) Unification of urban and rural taxation system is an objective requirement of economic development. The formation of the dual structure of urban and rural areas in our country has a profound historical reason and is a natural choice of history under political drive and economic differentiation. Industrialization, urbanization and urban-rural integration are the inevitable trends of economic development. However, in the modern economy and society, serious