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深化财税制度改革是减轻农民负担的现实选择
引用本文:邓莉,邓安斌,陈禹. 深化财税制度改革是减轻农民负担的现实选择[J]. 重庆商学院学报, 2003, 0(4): 63-65
作者姓名:邓莉  邓安斌  陈禹
作者单位:重庆工商大学,重庆400067
摘    要:近几年来,沉重的农民负担不但增加了农产品的生产成本,削弱其国际竞争力;还使农民生产积极性下降。从而危及我国粮食安全。国家为此采取了一些减负举措,但成果难以巩固,收效甚微。分析农民负担存在的问题及原因。发现减轻农民负担的现实选择应该是深化财税制度改革。

关 键 词:财税制度 改革 农民负担 农业税制 税收负担 财权 事权 转移支付制度
文章编号:1008-6439(2003)04-0063-03
修稿时间:2003-02-27

Discussion on financial and taxation system reform to lessen peasants'' burden
DENG Li,DENG An-bin,CHEN Yu. Discussion on financial and taxation system reform to lessen peasants'' burden[J]. Journal of Chongqing Institute of Commerce, 2003, 0(4): 63-65
Authors:DENG Li  DENG An-bin  CHEN Yu
Abstract:In recent years, heavy burdens on peasants not only increased costs of agricultural product, but also can endanger Chinese foodstuff security. For high costs of production will weaken produce' s competitive power at international market, and peasants' zeal for production will diminish. Chinese government has taken some measures to solve above problems, but few effects to achieve. This paper focused on problems of burden on peasants and analyzed its causes. Financial and taxation reform measures were suggested to lessen peasants' burden.
Keywords:peasants' burden  financial and taxation system  taxation system reform
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