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ying xiang wo guo nong ye fa zhan de shui zhi yin su fen xi
Author(s): 
Pages: 59-61
Year: Issue:  12
Journal: Taxation Research Journal

Abstract: 文章认为,增值税作为现行流转税的主体税种,其税制设计应有利于我国农业这一基础产业的发展,但目前增值税对免税农产品的税收规定却限制了农产品的深加工;农业税制改革的长期滞后也制约了农村经济的发展。因此,必须改革现行增值税和农业税制中的不合理之处,以促进农村经济持续、稳定、快速发展。
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