The rural reform of taxation expenses is the topic which the various circles of society generally pay close attention to in recent years, Premier Wen Jiabao announced in the government work report of 2005 that will be " all exempt from the agricultural tax in the whole country next year ", having caused the comment one after another of the media, " is exempt from the agricultural tax, peasants have no tax revenue to bear ", " reduce or remit agricultural tax and tax allowance make peasant's becoming the most heavy beneficiary ",etc. After canceling the agricultural tax, do not peasants really have tax revenues that have been born ? Is the peasant really a special beneficiary of the tax allowance? Doubt still moreover, “peasant or taxpayer?” "Should higher and concurrently family property peasants of income level enjoy tax allowance as pure peasant?”……" questions needing probing into" that after all these are “in the era of the agricultural tax.

       ONE Peasants' taxpayer's status

       According to three kinds of preferential policies which will involve in the agricultural tax revenue which State General Tax Bureau will issue in 2004, peasants wouldn't pay the value-added tax, Individual Income Tax after the agricultural tax is cancelled, this has not meant peasants from now on " it is born that is not there tax revenue ", the countryside becomes " not having tax district ", because the indirect burden of taxation that peasants bear can not be neglected either. Every link that such behaviors as peasants' production , living ,etc. have involved being produced , assigning , exchanging and consuming, it buys agricultural means of production ,etc. and produces putting into , daily necessities or accepting all kinds of services, bear such the shifting of indirect tax (circulates taxes ) as the consumption tax or the value-added tax ,etc. virtually. The masses of consumers including peasant, while buy the goods or consuming, will include the tax revenue at the price and pay together. Show according to relevant materials, nearly 500 billion yuan of indirect tax which peasants afforded actually. [1] At the same time, by the look of the provisions of article 4 , article 6 of " regulations of agricultural tax of the People's Republic of China ", the agricultural tax is a tax category of regarding agricultural income as the taxation target , exempt from or cancel the income that the agricultural tax only confined to agricultural products , must avoid or cancel peasant taxpayer in other agricultural tax revenue of production ink, and it is as consumers or the industrial and commercial operator's corresponding burden of taxation born.

       Peasants of our country still have other agriculture concurrently or non-agricultural etc. to produce the operation while engaged in agricultural production, so, with peasant's legal system of tax revenue , not merely include the tax system that the professional colony of agriculture is engaged in agricultural production and arrange, tax system regulation of should include the professional colony of agriculture and is engaged in too and concurrently family property activity. Though burden of taxation dependency peasant bear is it have person who mix to watch, no matter how many burden of taxation of natures, its taxpayer's status is undeniable, the peasant is a glorious taxpayer

       TWO The main body role of the peasant taxpayer's market analyses

       Like other market economy subject, peasants have four kinds of roles of investor , operator , consumer and laborer in market economy, but because of the particularity of the agricultural job, peasants' above-mentioned roles often compete and shut, so, the burden of taxation that peasants bear should conform with its special role in economical operation .

       First, as investors, agricultural investment is very risky. Agriculture has very strong dependences to such natural factors as natural resources , environment and climate ,etc., job lacks appeal; Meanwhile, because the natural accumulation and appreciation potentiality of agriculture are very small, the enthusiasm making peasants engaged in agricultural production is not high, in addition meagre agricultural income and heavy taxation burden, a lot of peasants abandon and plough and put down the wasteland , cause the land resource to waste seriously. The comment of Brown's " Chinese grain crisis theory " earlier on, is the prophecy with insufficient stamina to the grain-production of our country, it is a kind of warning to the agricultural production of China which is bearing the weight of the safe important mission of national grain. As such regulating measures as the tax allowance , support on policy of agricultural demand of the weak industries ,etc., need to reciprocate and encourage agricultural production with higher income too.

       Second, as the operator, peasants, while managing agriculture, can manage non-agriculturally too, so the situation of managing a large number of and concurrently family property. Member of the CPPCC National Committee , president of Jiangsu Province Chinese Academy of Social Sciences Song Linfei studying the rural economy for a long time introduce, the countryside of today, peasants making a living with agriculture completely have been already fewer and fewer. Among 2,600,000 agricultural populations of Wuxi, pure peasants are 400,000, more peasants become private owner , industrial and commercial self-employed worker or work as a temporary laborer in the city, become and concurrently family property peasants. [2]Peasant is it produce with job obvious income split up , simple to engaged in; Engaged in the countryside the self-employed worker of the industry and commerce has relatively high income; Flow into to cities and towns engaged in non-agricultural industry production and management or peasant income of worker that work as a temporary laborer exceed pure income of peasant household far from countryside. But their burden of taxation is becoming with the income to the relation , pure peasant households are badly paid bearing heavier burden of taxation , peasants who run other industries concurrently are well paid but burden of taxation that bear is less instead. Have materials show pure peasant household per capita taxation burden take proportion of income and concurrently producer , non-agricultural and concurrently producer and peasant household 0 higher than agriculture separately. 1, 0. 8 and 1. A percentage point. This proves , peasants' income level has reverse phenomena instead of the burden of taxation that is born actually. If supported by same tax allowance and policy with pure peasant households as to the huge one and concurrently family property peasant's colony, obviously unfavorable to the realization of the income goal of tax regulation.

       Third, as consumers, peasants' consumer behavior was often linked to with the production behavior. By the look of actual conditions, some are productive consumption in peasants' consumer behavior, if the buying of the means of production; Some belong to consumption of ensuring etc., peasant income is it wait for agricultural product have function of ensuring etc. for grain of " grain ration " to reserve for one's own use; Others are the productive consumption and manage investment and is mixed together, such as putting the grain reaped into the reproduction by way of seed. The 54th regulation of " Law on the Protection of Consumers' Rights and Interests " of our country, peasants buy , use the means of production used in agricultural production directly, consult " Law on the Protection of Consumers' Rights and Interests " to carry out. This kind of legislation stipulates that obviously approves the behavior that peasants buy the means of production is the consumption which is different from the general products, peasants' consumer behavior is often mixed with the behavior of investment, production operation.

       Fourth, as the laborer, peasants' labour income includes agricultural income and and concurrently family property income . According to the stipulations of " personal income tax law of the People's Republic of China ", our country adopts straight enumerating to the Individual Income Tax that residents implemented , not including the labour income engaged in the crowd of agricultural industry , this agricultural income has been a taxation target of agricultural tax all the time . In fact a lot of countries are taxation targets of classifying the agricultural income as the income tax, for example engaged in income and industry and commerce that the agriculture , fishery obtain and classified as managing the income in the lump according to the relevant regulations of the Japanese income tax law, belong to the object of taxation of the Individual Income Tax. After our country can accumulate agricultural income and other incomes too, regard comprehensive income as the taxing basis that peasants pay the Individual Income Tax? At present, the income level of peasants of our country is still relatively low, all have very great disparity with foreign peasant , domestic urbanite. Of our country income of peasant can't yet reach Individual Income Tax is it solicit piece to get up generally (is it is it it orders to be still disputable too to solicit to get up to Individual Income Tax), moreover there is a big chunk in peasants' income it is a living guarantee income.

       "tax revenue can only lesson and source of tax revenue, can't lesson and tax copy ". [3]The income of peasants of our country not only want to maintain the basic family life expenditure, the putting into reproduction that but also go on at the same time , if it is improper to levy a tax, will influence peasants' capital input , hinder the enlarged reproduction of agriculture, unfavorable to the prosperity of peasant's income raising and agricultural economy , will influence agricultural production and peasant's income of the country to raise . The fair , rational tax system is arranged for encouraging agricultural production, it is of far-reaching significance to raise peasant's income.

       THREE Think deeply in legal system reform of tax revenue related to peasant taxpayer

       The norm of the tax revenue is a basic norm of adjusting social economy, the pure agricultural production of the low income needs the guide with normal tax revenue and support of the tax revenue preferential policy; And concurrently family property peasant high pluralistic income need tax revenue normal regulation, in order to prevent the widening further of income gap. Only rationally it structure peasant system not legal in tax revenue, could weighing apparatus countries, collectives and economic benefits of peasants not flat better.

       1st, Insist the legal doctrine of the tax revenue , ensure peasants to pay taxes and enjoy tax allowance in accordance with the law

       When a law loses its historical action, deviate from its legislative purpose , should abrogate according to the legal procedure , can't point out according to the administration that makes changes according to specific conditions , will damage the authoritativeness and mandatory of the law in this way, violate the inherent demand of the society governed by law. The governments at all levels have already reduced or remitted or cancelled the agricultural tax successively at present, but has not still abrogated according to the legislative procedure as " regulations of agricultural tax of the People's Republic of China " of imposing the basis of the agricultural tax, the relevant legal provisions related to tax revenue of peasants are still in vacant state, this has caused situation that " it needn't be depended on that is there the law " at present, Make area under one's jurisdiction have general right " regulations , agricultural tax of the People's Republic of China , " of effect need to depend on in the area that has in China, some area flexible to depend on, other locality is it abrogate to equate with , can appear regional government is it cancel competition phenomenon of agricultural tax in this area to the limit to do one's utmost just. Because of canceling the omission of the legal provisions of the agricultural tax , certainly will cause the confusion of a regular period of rural economy , causing the failure to observe the law, the awkward situation not strict in enforcing the law, is unfavorable to the stability of the rural society.

       The modern tax law requires the legislative mode of the legal doctrine of the tax revenue, levy , reduce or remit or cancel the basis that the agricultural tax there should be the law; Meanwhile, our country's existing tax allowance is mostly that policies stipulate , lack the unity and authoritativeness of the law. The implementation of the preferential policy of the agricultural tax revenue will change the establishment key element of the tax revenue most probably, change the result of application of law of taxes, influence the rights and obligations relation change of the both parties of the tax revenue, so the preferential policy of the tax revenue should be legal

       2nd, The settlement with normal tax revenue, should fully consider the peasant taxpayer's ability to bear

       The norm of the tax revenue is the legal provisions of the right and obligation of establishing social members, should fully consider the taxpayer's ability to bear while distributing the tax revenue. While designing the peasant taxpayer's right and obligation , can't neglect the guarantee income or expenditure in peasant's production and management , no matter to the land or to agricultural products, it is improper to levy a tax, existence state and living standard that will jeopardize to peasants improve.

       Needed to pay attention to at the same time, included cost of a certain amount invested by it in the income that peasants taxpayers obtained, this departmental cost should not be corroded by the tax revenue, otherwise influence peasants' enlarged reproduction, can unfavorable to peasant taxpayer improvement of quantity, in obligation to pay tax design must structure principle that can be born of insisting etc..

       3rd, The reform of tax system related to peasant taxpayer, can't aggravate peasants' tax revenue burden

       The reform of expenses of taxation in the countryside, should adhere to the principle of the neutral reform all the time , should not aggravate the taxpayer's burden , can go out of " Huang Zongxi’s strange circle " really like this , avoid the rebounding that peasants bore.

       Reform can anxious for success, should seek improvement in stability to a unseasonable one, the tax policy of the country has already reflected this principle distinctly. Research Room under the State Council macroscopically department vice chief clump point out " in urban and rural areas to unify tax system to be unsuitable to is it pass butt joint soon while being worried to pass tomorrow, should let peasants have a stage without tax , but we want to realize finally that in urban and rural areas that unify the tax system , as for can implement, may according to every deepening situation of reform of countryside come process to consider it during these years then. " [4]

       The tax system related to peasant taxpayer is studied in the vision that can't be only confined to agriculture, should jump out the route where the system rely on , put on an equal footing according to industry's characteristic , give the special regulation to the particularity of the agricultural job, in order to realize protecting and supporting the weak industries , the purpose to stabilize national economic base.