Unified Urban And Rural Taxation System

Our present binary tax system doesn't fit the need of economy development, because it burdens the farmers and prevents the quick increase of farmers' receipts. Inter-development of city and countryside need change the present binary tax system and use the uniform tax system between city and countryside. This is the necessary requirement of building market economy; and the necessary requirement of stabilizing society. But the executing of uniform tax system also need change the countryside's finance system and administrative system, and build social security system soundly in the countryside, and industrialize the agriculture and improve the fanner's tax consciousness. Only when all these conditions fulfilled, the uniform tax system can be enforced in China. Many countries like American, France and Japan all don't tax agriculture especially, they just execute uniform tax system, at the same time, they give farmers many tax preferences. We can learn from their experience and build a set of uniform tax system that adapt to our conditions. In our country, unify tax system between city and countryside means tax value added tax, personal income tax, house property tax and land use tax on base of abolishing the agriculture tax and the agriculture special tax. That is to say, we tax farmer's sale income, personal income, houses and lands. The executing of uniform tax system can lessen farmers burden on base of giving farmers civil treatment like the citizens, and make tax system much soundly, at the same time it can stabilize society. Besides, our country should add some assistant measures, which can make the tax system unified much effective.This paper is divided into four parts:First part: the basic information about unifying tax system between city and countryside. First, it analyses the present tax system and the questions it has; second, it pulls out the necessity of executing uniform tax system; last, it puts forward the pre-conditions about unifying tax system considering our facts.