关于保障农民权益的税收政策研究

发布时间：2018-02-15 22:02

本文关键词： 税收政策农民权益农民税费负担农业产业化　出处：《华中师范大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,我国国民经济发展获得了令人瞩目的成就,然而农村经济在国民经济所占的比重却呈下降趋势,使得城乡居民收入差距不断扩大,纵观我国的经济社会发展进程,农民问题始终是一个关系到我国经济建设和社会发展全局的重要问题。而农民问题的核心是保障农民权益、增加农民收入的问题。在现阶段,农民权益缺失严重,分析和查找其权益缺失的原因,并针对原因采取有效、得当的措施已成为亟待解决的问题。文章主要从农民税费负担的角度,对税收政策如何能更好的保障农民权益进行深入分析。除绪论、结语外,本文主要由四部分组成。第一部分,简要介绍农民权益内容及现状,分析我国税收政策与保障农民权益的关系。第二部分,具体分析税收政策在保护农民权益方面还有较大的调整空间,因此必须采取有效措施,进一步减轻“三农”的税收负担。第三部分,通过对比研究国外涉农税收政策基本框架及做法,为我国完善相关税收法律政策提供有效的借鉴依据。第四部分,主要论述了,税收政策要更好的保障农民权益,首先要保护农民的纳税人权益。其次,税收政策需减轻农民税收负担。第三,税收政策需大力支持“三农”发展。第四,税收政策需考虑到促进农民就业。第五,税收政策需助力农村文、教、卫事业的发展。
[Abstract]:In recent years, the development of our national economy has made remarkable achievements. However, the proportion of rural economy in the national economy is decreasing, which makes the income gap between urban and rural residents continue to expand. The issue of farmers is always an important issue that concerns the overall situation of economic construction and social development in our country. The core of the problem of farmers is to protect their rights and interests and increase their income. At the present stage, the rights and interests of farmers are seriously lacking. It has become an urgent problem to analyze and find out the reasons of its lack of rights and interests, and to take effective and appropriate measures to solve the problem. From the perspective of peasants' tax and fee burden, this paper analyzes how the tax policy can better protect the farmers' rights and interests. Besides the introduction and conclusion, this paper mainly consists of four parts. The first part briefly introduces the content and present situation of farmers' rights and interests, and analyzes the relationship between tax policy and the protection of farmers' rights and interests. The second part, analyzes the tax policy in the protection of farmers' rights and interests of the greater room for adjustment, so we must take effective measures to further reduce the tax burden of "three rural areas". The third part, through the comparative study of the basic framework and practice of foreign agricultural tax policy, for our country to improve the relevant tax laws and policies to provide an effective reference basis. Part 4th, mainly discusses that to better protect the rights and interests of farmers, the tax policy should first protect the rights and interests of the taxpayers. Secondly, the tax policy needs to lighten the tax burden of farmers. Third, The tax policy should support the development of agriculture, countryside and farmers. 4th, the tax policy should take into account the promotion of farmers' employment. 5th, and the tax policy should help the development of rural culture, education and health.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F323.89;F812.42

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