| 农业特产农业税与县域经济发展研究 |
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| 引用本文： | 肖毅.农业特产农业税与县域经济发展研究[J].遵义师范学院学报,2001,3(4):33-35. |
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| 作者姓名： | 肖毅 |
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| 作者单位： | 遵义县高坪中学,贵州,遵义,563114 |
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| 摘 要： | 以全国农村税费改革为背景,从发挥地方政府的经济职能即"以经济建设为中心"出发,结合贵州省省情和特色经济发展的实际,研讨了农业特产农业税与县域经济发展的关系,认为贵州农村税费改革应该以农业特产农业税作为农业税征收的主体.
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| 关 键 词： | 农业特产农业税 县域经济 特色产业 政府职能 农业税 |
| 文章编号： | 1009-3583(2001)04-0033-03 |
| 修稿时间： | 2001年10月11 |
Researehes of Special Agricultural Tax And Developing County Economy |
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| XIAO Yi.Researehes of Special Agricultural Tax And Developing County Economy[J].Journal of Zunyi Normal College,2001,3(4):33-35. |
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| Authors: | XIAO Yi |
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| Abstract: | According to the reforms of taxes and charges in China, from the point of developing the economic function of local governments, with economic construction as the core, based on the conditions in Guizhou province and the reality of developing special economy,the author studied the relation of the special agricural tax and the development of county economy,and believes tha it is the special agricultural tax that studied agricultural tax is the main bady of in the refoum of taxes and charges in Chian. |
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| Keywords: | special agricultural tax local economy special agriculture the function of goverment agrecultural tax |
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