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40多年来 ,我国农业税制一直执行的是1958年6月由毛泽东主席亲自签发的《中华人民共和国农业税条例》。农业税实际税负过低 ,计税土地与实际耕地不符等诸多问题日益突出。以下这组文章是基层财税人员就现行农业税制及征管中一些非常具体的问题发表的一些看法 ,希望对这次农业税制改革、完善农税征管有所裨益。
For more than 40 years, the agricultural tax system in our country has been implementing the “Agricultural Tax Regulations of the People’s Republic of China” personally issued by Chairman Mao Zedong in June 1958. The actual tax burden on agricultural tax is too low, tax land and actual cultivated land inconsistent and many other issues have become increasingly prominent. The following set of articles is some views expressed by grass-roots fiscal and tax personnel on some very specific issues concerning the current agricultural tax system and collection and management. We hope this will benefit the reform of the agricultural tax system and the improvement of tax collection and administration.