Research On Unifying The Legal System Of Tax In Urban And Rural Areas

In recent years,"three questions about peasants"become a hot issue in china. Rural expenses and taxation cause great attention of the whole society and our central government. On December 29,2005, the Standing Committee of the National People's Congress abolish the"regulations of agricultural tax"which is carried on for 48 years. This decision comes into force since January 1, 2006, making great influence on the history of"three questions about peasants"in China. Therefore, our country will enter the era of having no agricultural tax, and the peasants will no longer bear any taxation. According to political meaning and realistic meaning, this measure can undoubtedly play a positive role in increasing the income and decreasing the burden of peasants. But so far as long-term, this measure is transient and utility. It does not accord with the strategy of our country according to law and fundamental policy. Moreover, peasant's over-stress is because of the tax revenue which is not institutionalized and ruling. It results in various charges which aggravate peasants' burden. So, it does not mean that we cannot levy taxes on peasants and the agricultural industry. It means that it is only one phased measure, and through this measure we give peasants, agricultural and countryside a chance to relieve their burden. But where the peasant tax should go? Central File No. one of 2004 has already pointed out clearly:"Consolidate and develop the achievement of reform of taxation, lighten peasants'taxation burden, and we will realize the unity of the tax system in urban and rural areas."Therefore, the final purpose of canceling agricultural tax is the unity of tax system in urban and rural areas. Only through unify the legal system of tax in urban and rural areas, implement the equal tax policy in urban and rural areas, is the direction of the legal system reform of agricultural tax revenue of our country.This article is divided into four sections, of which the first and second parts is our current tax system, analysis the guiding ideology and its fundamental principles of the legal system for unified urban and rural tax from the legislative point of view. On this basis, the third and fourth parts design the laws and procedures of urban and rural tax harmonization.