农业税收

山东省农业税收征收管理系统设计

The design of Shandong agriculture revenue impose management system

国务院宣布，五年内完全取消农业税，这将是中国农业税收史上一个崭新的里程碑。

State Department declares that completely canceling the agriculture revenue from tax is in five years . It will be a brand-new milestone in Chinese agriculture revenue from tax history .

发达国家农业税收政策及其对我国的启示

Agriculture Tax Policy of Developed Countries and the Enlightenment to China

论我国农业税收的规范化管理

On a Standard Management System in the Agricultural Taxation in China

农业税收制度改革初探

A primary study concerning the reform of agricultural taxation system

土地革命战争时期党的农业税收政策述论

On the Party 's Agricultural Tax Policy during the Agrarian Revolutionary War

在部分地区全免农业税收；

In some special area , the agriculture tax should be exempted ;

中国农业税收制度改革应分步实施

Step-by-step reforms of our agricultural tax revenue systems

分别论述了农业税收体系，农民负担问题的沿革和农民负担的现状。

Development and nonce situation of agricultural tax system and peasants burden were discussed .

前几节已经提到农业税收高代价的一些指标。

The previous sections have given come indication of the high costs of agricultural taxation .

现存农业税收制度阻碍了农业经济结构的调整，也无法解决公平问题。

Existing agricultural taxation institution obstructs the adjustment of the agricultural economic structure and does little to the equity .

唐宋之际农业税收货币化对江南农村经济的影响

Effect of the Development of Agricultural Taxes Paid by Currency on Rural Economy in Jiangnan District during Tang and Song Dynasty

农业税收管理规范化是提高我国农业税收管理效率的必然选择。

Standardization in the taxation management of agriculture is the inevitable choice in improving the management and the efficiency of agricultural taxation .

农业税收负担或轻或重，直接影响农民群众收入水平的高低，进而影响农业经济的发展和农村社会的进步。

The level of agricultural tax influences peasants ' incomes . Furthermore , it influences the development of agriculture and the advancement of country .

直接税包括农业税收对经济增长有显著的负作用，而流转税等间接税对经济增长的影响不显著；

Direct tax including agricultural tax has remarkable negative effect on economic growth , while in direct tax including circulation tax not remarkable effect .

关于对策建议有四点：第一，以建立现代农业税收制度为目标，继续深化农村税费改革；

Suggestions : First , to continue to deepen the reform of agricultural tax and fee in order to establish modern agricultural tax system .

2001年中国税收收入突破15000亿元（不包括关税和农业税收），比上年增长19.8%。

In 2001 , China 's tax revenue exceeded 1,500 billion yuan ( excluding tariff and agricultural tax revenue ), up 19.8 percent on 2000 .

农民负担过重问题的本身是社会冲突，是政府与农民之间围绕农业税收、农业利益展开博弈的结果。

The problem of the heavy load of the peasants is social conflict itself , resulting from the game between the government and the peasantry on agricultural taxation and interest .

这表明必须建立现代的农业税收体系，即土地使用税+增值税+所得税体系，进一步深化农业税改革。

All these indicate modern agricultural taxation institution , which is composed of territory taxation , value-added taxation and income taxation , need to be established quickly for the reform .

本文以已有的研究成果为基础，从农业税收货币化的角度，对唐宋之际的江南农村经济做了分析。

During the process of the study , I have followed our predecessors to study further the rural economy in Jiangnan district during Tang and Song Dynasty from the angle of the development of agricultural taxes paid by currency .

为巩固税费改革成果，必须在财政转移支付制度、乡镇机构、义务教育制度、农业税收制度等方面进行配套改革，同时，还要妥善处理乡村债务。

To consolidate the achievements of tax fees reform , necessary reforms of fiscal transference payment system , small town institutions , compulsory education system , agriculture tax system must be carried out . In the meantime , village debts should be dealt with properly .

通过对发达国家农业税收制度的比较，可以发现农业的经济地位、农业生产方式的变化、财政体制等对它们的农业税收政策的选择产生影响。

The system of agricultural tax in developed countries are compared and studied in this paper . It is founded that the changes in the economic status of agriculture and the production mode of agriculture as well as the financial systems influence the policies concerning agriculture taxation .

本文认为对于农业税收，应该实行城乡统一税制，并在分析实行统一城乡税制的原因和意义的基础上，提出了实现统一城乡税制的基本思路。

This paper discusses the agriculture tax , and infers that it is better for our nation to unite the tax of city and town , and finally gives the basic threads and policies , based on analyzing the reasons and meaning of uniting the tax of city and town .

2005：辽宁农业零税收的第一年

The First Year of Zero Farming Revenue in Liaoning Province

论政策性农业保险的税收优惠问题

On the Preferential Tax Policy of the Policy-guided Agricultural Insurance

用农业补贴和税收优惠政策优化农业产业结构，实现效率目标。

To enhance efficiency by optimizing agricultural structure through agricultural subsidies and tax preferential policies .

本部分针对政策性农业保险的税收优惠这一财政间接扶持方式，从其实施的必要性、现状和存在的问题三个方面着手分析，提出改进措施。

Through the analysis of tax preference , which is a kind of indirect financial support mode for policy-oriented agricultural insurance , on the necessity of implement , the current situations and the existing problems , the author puts forward the improvement measures in this section .

论文首先阐述了以税收法定主义、税收公平与量能负担原则为主的税法基本原则，以及国外有关农民从事农业职业的税收制度设计、税收优惠和财政支农措施等惠农税收法律实践；

First , the paper expounds basic tax principles featuring tax-legalism , taxation fairness and the principle of taxation on capability ; in this part the paper refers to some legal practices in foreign countries concerning building tax system for farmers , conducting favorable measures and financing farmers .

第三章着重讲农业现代化建设与税收的关系进行了较为深入的分析。

And then the third chapter analyzes the relations between construction of agricultural modernization and tax .

政府对农业上市公司提供税收优惠政策时应该区别对待，企业在不享受税收优惠政策后应该充分利用负债的财务杠杆效应增加企业的价值。

Government should provide different tax credits and firms should make good use of leverage effect to increase the firms ' value .