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土地制度尤其是地权分配体系是形塑农业税收制度演进及其内部构造的基本要素。抗日根据地民主政权从地权保护出发,不仅通过征税实现地权的保护,同时通过对课税对象的选择、纳税主体的确立以及计税标准的设计,有效地将地权持有、地权收益、地权交易等环节纳入征税范围,从而形成了一个相对完整均衡的地权型税收体系,基本实现了不同层次之地权享有者的合理公平负担,是中国农业税制史上的一大革命。
The land system, especially the land rights distribution system, is the basic element for shaping the evolution of agricultural taxation system and its internal structure. Based on the protection of land rights, the democratic regime in the Anti-Japanese Base not only realizes the protection of land rights through taxation, but also through the selection of taxable objects, the establishment of taxpayers and the design of tax standards, Income and land rights transaction into the scope of taxation, thus forming a relatively complete and balanced land ownership tax system, and basically realizing the reasonable and fair burden of land rights owners at different levels. This is a major revolution in the history of China’s agricultural tax system.