search query: @indexterm taxation / total: 1872
reference: 633 / 1872
| Author: | Zhu, Shouyin |
| Title: | Experiment and research report on reform of agricultural tax and fee system (original in Chinese) |
| Journal: | Management World (c)
1998 : 2, p.143-153 |
| Index terms: | TAXATION AGRICULTURE CHINA |
| Language: | chn |
| Abstract: | The report comprises two parts. The first one deals with the stage of elementary experiment, including cancelling order contract, reforming the present methods of agricultural tax and fee collections and merging the tax and fee collections. The second part deals with the stage of spontaneous popularization. In this stage, the legal obligations of peasants are merged and then the standard of annual tax and fee collections established on the basis of the first stage. The report points out that the experiment in reform must stress the reforms of agricultural tax and fee system and grain purchase and sale system, which should be matched with the reforms of rural property system and management system with an aim at straightening out the interest distribution relationship between the state, the collective and peasants. |
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