| 湖北税费改革后农业税征管问题与对策研究 |
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| 引用本文： | 白安义,陈敬东,谢晓翠.湖北税费改革后农业税征管问题与对策研究[J].襄樊职业技术学院学报,2005,4(2):45-48. |
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| 作者姓名： | 白安义 陈敬东 谢晓翠 |
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| 作者单位： | 1. 襄樊职业技术学院,会计经贸系,湖北,襄樊,441021
2. 襄樊市财政局,湖北,襄樊,441021 |
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| 基金项目： | 湖北省教育厅社会科学研究“十五”规划第二批专项任务项目,鄂教思政[2003]14号,项目编号:2003d220。 |
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| 摘 要： | 农村税费改革后，农业税征管过程中仍存在一些急需解决的问题．如计税面积与实际面积不一致，农业实际产量与常年产量差距较大，计税价格与实际价格经常发生背离，乡、村、组债务负担重，要求以债抵税现象增多。为此，政府应尽快全面开展清产核亩工作，妥善处理乡、村、组债务，搞好税源普查，实事求是核定税负，解决好“税负悬空”等问题，并进一步深化农村税费改革，取消农业税，统一城乡税制．统一税收征管。
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| 关 键 词： | 农业税 对策研究 农村税费改革 湖北 实事求是 税收征管 年产量 面积 价格 债务 负担 核定 税制 |
| 文章编号： | 1671-914X(2005)02-0045-04 |
| 修稿时间： | 2005年1月4日 |
Proliminary Exploration on Reinforcing the Collection and Management of Agricultural Tax after Its Reform |
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| BAI An-yi,CHEN Jing-dong,XIE Xiao-cui.Proliminary Exploration on Reinforcing the Collection and Management of Agricultural Tax after Its Reform[J].Journal of Xiangfan Vocational and Technical College,2005,4(2):45-48. |
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| Authors: | BAI An-yi CHEN Jing-dong XIE Xiao-cui |
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| Institution: | BAI An-yi1,CHEN Jing-dong2,XIE Xiao-cui1 |
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| Abstract: | After the reform of the agricultural tax and charge in the countryside still exists problems ,such as the difference between the actual acreage used and the acreage for which the tax is to be collected ,the actual output and the usual annual output ,the actual price and the price to be levied .As a result ,the farmers are overburdened in tax and more and more of them require to have the debts owed by the village or local government considered as tax instead of paying it actually .So the government should, as soon as possible ,try to make sure the exact acreage and its production ,properly settle the debts owed to the farmers ,set the tax rate to the exact figures so as to avoid the situation that the tax burden cannot be distributed for no tax payers can be fixed .we should deeply reform the tax in rural, cancel agricultural tax, unify the tax system of town and country, unify taxes and management. |
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| Keywords: | reform of tax in the countryside collection and management of agricultural tax analysis of the problems thinking of the reform |
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