| 农民负担与财政体制创新 |
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| 引用本文： | 董再平. 农民负担与财政体制创新[J]. 税务与经济, 2004, 0(4): 40-42 |
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| 作者姓名： | 董再平 |
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| 作者单位： | 广东经济管理学院,财金系,广东,广州,510400 |
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| 摘 要： | 农民负担问题表面上是一个税费负担问题,而其背后却是机构的膨胀和冗员的激增,以及财政体制落后的问题。因此,进行农村税费改革,必须把精简机构、转变政府职能与深化分税制财政体制改革结合起来。
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| 关 键 词： | 农民负担 财政体制创新 农村税费改革 |
| 文章编号： | 1004-9339(2004)04-0040-03 |
| 修稿时间： | 2003-09-25 |
The Innovation of Farmers'''' Burden and Financial System |
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| DONG Zai-ping. The Innovation of Farmers'''' Burden and Financial System[J]. Taxation and Economy, 2004, 0(4): 40-42 |
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| Authors: | DONG Zai-ping |
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| Abstract: | The farmers' burden is caused by the enlargement of institutes and also the backward of the financial system instead of the burden of taxation.Therefore,the reform of the rural tax is to simplify administrative,change govermental function and deepen financial system. |
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| Keywords: | farmers' burden innovation of financial system reform of countryside tax |
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