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2005年12月,全国人大常委会表决通过,废止实行了48年之久的《农业税条例》,并从2006年1月1日起施行。由此,中国进入了无农业税的“后农业税时代”。全国取消农业税以后,对中国经济发展有着十分重要的积极影响,但也带来了一定的负面影响。事实上,从2006年取消农业税以来的五年实践证明,取消农业税大力促进了我国农业经济的发展,更有利于我国经济与世界经济接轨。当然,也出现了一些问题,即我们要进一步完善现行农业税制改革。
In December 2005, the Standing Committee of the National People’s Congress voted to end the 48-year-old Agricultural Tax Regulations and implemented it on January 1, 2006. As a result, China entered the “post-agricultural tax era ” without agricultural tax. Since the abolition of the agricultural tax nationwide, it has a very significant positive impact on China’s economic development, but it has also brought some negative impacts. In fact, the five-year practice since the abolition of the agricultural tax in 2006 proves that the abolition of the agricultural tax has greatly promoted the development of China’s agricultural economy and is more conducive to the integration of our economy with the world economy. Of course, there have also been some problems that we must further improve the current agricultural tax reform.