Design Of The System Of Imposing Taxes On Agriculture In The Post-Agricultural-Tax Era

On December 29th, 2005, the 10th NPC Standing Committee at its 19th session adopted the draft decision that the agricultural tax would be abolished from January 1st, 2006. It was a significant event in the history of tax, and also marked that China has entered"the post-agricultural-tax era"from then on. However, it does not mean that the tax lost the room for playing a role in the rural areas, it means that a more complete system of agricultural tax will be reconstructed. At present, the positive side of the abolition of agricultural tax to the"three-dimensional rural issues"is unquestionable, but it can't solve all the problems. With the cancellation of agricultural tax, the absence of the agricultural tax system has already brought a lot of negative impacts. Therefore, it is necessary to establish a perfect system of agricultural tax both in theory and practice.The selected topic of this thesis is based on the background above which started on it. The whole thesis is divided into four parts except the introduction and conclusion parts.The part of the introduction describes this thesis's background, range of the writing, purpose and meaning as well as basic ideas, and summaries the main viewpoints briefly.The first part introduces the evolution of the agricultural tax, respectively introduces the establishment, the development, the purpose of the adjustment at each stage and so on. It also sums up the reasons for the cancellation of the agricultural tax and its economic and social impact.The second part summarizes a series of characteristics by comparing the major international agricultural tax systems as follows: imposing taxes on agriculture under a unified tax system for rural and urban areas; establishing special policy for the preferential taxes on the circulation tax, income tax, property tax. And only a few countries have constructed the agricultural tax, but the farmers'burdens are relatively lower. Then we can get some enlightenment.The third part analyzes the two problems and three solutions about imposing taxes on agricultural in"the post-agricultural-tax era". The paper argues that, for the time being, our main task is to make preparations for constructing modern tax system in rural areas, and should unifying urban and rural tax systems in a long term. Value-added tax plus income tax and plus land-use tax will be an appropriate choice.The forth part aims at the problems of rural development after the abolition of agricultural tax, then discusses the reform measures which include speeding up the reforms of the grass-roots unit, establishing a new supply mechanism for rural public goods and reforming the system of property rights for rural areas.The conclusion part is mainly the summary of this thesis, the appraisement, the suggestions for study direction in the future and the shortcomings of this thesis.After the abolition of agricultural tax, the tendency of the rural tax is urgently needed to be studied and solved. The design of the system of imposing tax on agriculture in the post-agricultural-tax era needs consider more, gradually establishing a scientific and standardized tax system on the basis of abiding by certain principles. At the same time, the design of the system is a systematic project, only when being planned as a whole can the ultimate success be achieved. Local or individual reforms can hardly accomplish the mission independently.