%0 Journal Article
%T An Analysis of the Real Foundation of Unified Tax Systems<br>实行城乡一元税制的现实基础分析
%A YANG Chun-ling
%A <br>杨春玲
%J 浙江大学学报(人文社会科学版)
%D 2004
%I 
%X The real reasons for the heavy tax burdens on the Chinese fanners is the difference of tax systems in rural and urban areas that have existed for many years. It is important to lighten the burdens on farmers. Government should adjust the differences in the national income distribution system and put into practice a unified tax system.
%K farmers' burdens
%K dual tax system
%K unified tax system
%K industrialized level
%K financial viability<br>农民负担
%K 二元税制
%K 一元税制
%K 工业化水平
%K 财政承受能力
%U http://www.alljournals.cn/get_abstract_url.aspx?pcid=01BA20E8BA813E1924CB483152CA50D4FC5BD3CBB47B847F&cid=585D04A2453D8AD5DDFFE8BE5B16E24C&jid=D60DCFE5A8F7BD187924CADC70161E70&aid=1CDBB2C1D836B7BE&yid=D0E58B75BFD8E51C&vid=339D79302DF62549&iid=0B39A22176CE99FB&sid=E22B6B8FE86DD8F9&eid=3F0AF5EDBC960DB0&journal_id=1008-942X&journal_name=浙江大学学报(人文社会科学版)&referenced_num=1&reference_num=3