| 农村税费制度改革初探 |
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| 作者单位： | 保定市委党校教务处 经济管理专业副教授 |
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| 摘 要： | 农民负担过重的根源,主要是体制问题。进一步深化农村税费制度改革是新时期党在农村工作的“民心工程”。通过改革,打破城乡两元经济结构,规范国家与农民之间的分配关系,真正实现“耕者有其利”,保证我国农村经济持续发展和社会稳定。本文对深化农村税费改革的必要性和措施进行了分析和探讨。
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| 关 键 词： | 费改税 农业税制 公共物品 财政分配 |
Preliminary Research on Agricultural Reform of Taxes and charges |
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| Tian Junru. Preliminary Research on Agricultural Reform of Taxes and charges[J]. , 2003, 0(3) |
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| Authors: | Tian Junru |
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| Abstract: | The source of the heavy burden on farmers mainly lies in body system . Further to deepen the reform on agricultural taxes and charges is the Party's Popular Feelings Project in the rural area in the new period . Through the reform , to break down the double - track economic structure between city and countryside , and regulate the distributive relationship between the government and farmers, and realize who ploughs , who benefits in truth, and guarantee the agricultural economy for a sustainable development and social stability in our country. The article explores and analyzes the necessity and measurements on rural taxes and charges. |
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| Keywords: | change from charges to taxes agricultural taxes system Public commodity financial distribu-tion |
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