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nong min shen fen yu cheng xiang shui zhi tong yi
Author(s): 
Pages: 11-13
Year: Issue:  6
Journal: Taxation Research Journal

Keyword:  农民 农村 城乡税制统一;
Abstract: 统一城乡税制必须立足中国国情,全面把握纳税人的身份特点。作为农业劳动者的农民首先是我国国民,同时又具有自身的特殊性——租佃劳动、贫困、脆弱而分散。我们在统一城乡税制时应该对此予以充分重视。本文就城乡税制统一的基本框架、增值税和个人所得税的税制改革方案提出了见解,并认为统一城乡税制在操作步骤上应有退有进。
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