农村税费制度改革研究

农村税费制度改革是减轻农民负担的根本出路。本文在对河北省农村税费状况考察的基础上 ,针对现行农村税费制度的弊端 ,提出了完善农业税制 ,调整农业税收负担 ,将乡统筹并入农业税 ,将村提留改为农业税附加的改革思路。

A Study of the Economic Reform of Taxation and Fees in Rural Areas

The reform of taxation and fees in rural areas the most essential means to reducing the financial burdens on peasants.Based on the analysis of the present taxation and fees in Hebei province,this paper puts forward a train of thought which states a combination of township-collected fees into agricultural tax and a transformation from village collected-fees to agricultural surtax.