| 农村税费规范化的思路创新 |
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| 引用本文： | 唐梦. 农村税费规范化的思路创新[J]. 税务与经济, 2004, 0(5): 50-52 |
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| 作者姓名： | 唐梦 |
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| 作者单位： | 广东农工商职业技术学院,财经系,广东,广州,510507 |
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| 摘 要： | 由于没能有效地触及基层组织的违规行为,加之农产品价格长期扭曲以及农村实际计征税费规模严重失真,农村税费规范化进程缓慢,收效甚微。农村税费规范化应着力于明晰税费主体、精简乡村机构、规范依托标准,在"三个明确"、"四项坚持"和"五条准则"上下力气。
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| 关 键 词： | 农村税费规范化 税费主体 基层组织 |
| 文章编号： | 1004-9339(2004)05-0050-03 |
| 修稿时间： | 2003-12-01 |
The Innovation on the Regulation of Expenses of Taxation in Countryside |
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| TANG Meng. The Innovation on the Regulation of Expenses of Taxation in Countryside[J]. Taxation and Economy, 2004, 0(5): 50-52 |
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| Authors: | TANG Meng |
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| Abstract: | The process of the regulation of expenses of taxation in countryside is slow and it produces very little effect because of the wrong behaviours from the establishment units,the unbalanced agricultural product price and the distortion of the real countryside tax.Regulating countryside tax should emphasize the subject of taxation,simplify the rural administrative structures,regulate the dependable standards.And we should also emphasize"the three clearnesses""the four persistences"and "the five principles". |
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| Keywords: | regulation of expenses of taxation in countryside subject of taxation establishment units |
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