全面取消農(nóng)業(yè)稅
農(nóng)業(yè)稅是國家對一切從事農(nóng)業(yè)生產(chǎn)、有農(nóng)業(yè)收入的單位和個人征收的一種稅,俗稱“公糧”。隨著改革開放的展開,中國經(jīng)濟迅速發(fā)展,農(nóng)業(yè)稅所占稅收比例越來越小,1999年農(nóng)業(yè)稅占全部財政收入4%,2003年則降低到1%。2006年1月1日起,中國更是全面廢除了農(nóng)業(yè)稅。這是具有劃時代意義的重大變革,標志在中國實行了2600多年的傳統(tǒng)稅正式退出歷史舞臺。
作為政府解決“三農(nóng)”問題的重要舉措和改革開放的巨大成果,取消農(nóng)業(yè)稅對于我國經(jīng)濟和社會發(fā)展具有重大意義:一是切實減輕農(nóng)民負擔,這是取消農(nóng)業(yè)稅的最直接意義。此舉使廣大農(nóng)民更多分享改革開放和現(xiàn)代化建設(shè)成果,從改革中得到實實在在的利益。二是影響地方財政稅收結(jié)構(gòu),終止稅制設(shè)計的不合理現(xiàn)象,體現(xiàn)稅收的公平原則,有利于提高農(nóng)業(yè)的競爭力。三是有利于加快公共財政覆蓋農(nóng)村的步伐,逐步實現(xiàn)基層政府運轉(zhuǎn)、農(nóng)村義務(wù)教育等供給轉(zhuǎn)向由政府投入為主,推進工業(yè)反哺農(nóng)業(yè)、城市支持農(nóng)村,有利于統(tǒng)籌城鄉(xiāng)發(fā)展,加快三農(nóng)問題的解決。四是大大增強農(nóng)民和整個社會的購買能力,對刺激消費和擴大內(nèi)需將發(fā)揮重要的促進作用??傊∠r(nóng)業(yè)稅不僅有利于中國經(jīng)濟的可持續(xù)發(fā)展,也是實現(xiàn)社會公平正義的要求。
Complete abolition of the agricultural tax
The agricultural tax was levied on an entity or individual engaged in and earning an income from agricultural production. With the process of reform and opening up and the rapid development of China's economy, agricultural tax revenues continued to decline as a percentage of total government revenues, accounting for 1 percent in 2003, down from 4 percent in 1999. The agricultural tax was officially rescinded on January 1, 2006, representing a historic change and the final end to the 2,600-year-old system of taxation on farmers.
As part of a successful major reform package to address issues related to agriculture, rural development and farmers' wellbeing, the abolition of the agricultural tax has contributed significantly to China's economic and social development. First, as a most direct benefit, it has effectively eased the burden on farmers, enabling them to enjoy a bigger share of the fruits of reform and modernization, and feel rewarded in this process. Second, it has led to a change in the local taxation structure, and put an end to unreasonable taxation practices, so as to better ensure equity and help improve the competitiveness of the agriculture sector. Third, it has helped expand the coverage of government funding in rural areas, enabling government funding to cover the bulk of local expenses, including mandatory rural education outlays. It also encourages the industry sector and cities to support rural development, so as to promote integrated urban-rural development and more effectively address rural issues. Fourth, it has greatly enhanced the purchasing power of the general public, especially farmers, and substantially contributed to increased domestic consumption. In summary, the abolition of the agricultural tax represents a response to the need for social equity and justice, in addition to providing a boost to sustained development of China's economy.
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