| 农村税费改革试点的进展、难点与政策思考——来自洪山农村税费改革一线的调查报告 |
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| 引用本文： | 廖正方,刘国武. 农村税费改革试点的进展、难点与政策思考——来自洪山农村税费改革一线的调查报告[J]. 湖北经济学院学报, 2002, 0(1) |
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| 作者姓名： | 廖正方 刘国武 |
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| 作者单位： | 湖北商业高等专科学校会计系，湖北商业高等专科学校会计系 湖北 武汉430079，湖北 武汉430079 |
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| 摘 要： | 农村税费改革是减轻农民负担、进一步保护和解放农村生产力、密切党群和干群关系的重大举措。目前,随州市洪山镇的农村税费改革工作已进行了三年。本文拟以洪山镇黄龙寺、火焰套等十余个行政村的调查为基础,介绍试点工作的进展和难点,并就如何完善农村税费改革作了一些初步探讨。
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| 关 键 词： | 税费改革 税率 计税办法 |
On the Experimental Reform of Tax and Due in the Rural Area:A Survey from Hongshan Town, Suizhou City |
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| LIAO Zheng-fang,LIU Guo-wuAccounting Dept.,Hubei Commercial College,Wuhan ,China. On the Experimental Reform of Tax and Due in the Rural Area:A Survey from Hongshan Town, Suizhou City[J]. Journal of Hubei University of Economics, 2002, 0(1) |
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| Authors: | LIAO Zheng-fang LIU Guo-wuAccounting Dept. Hubei Commercial College Wuhan China |
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| Affiliation: | LIAO Zheng-fang,LIU Guo-wuAccounting Dept.,Hubei Commercial College,Wuhan 430079,China |
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| Abstract: | The reform of tax and due in the countryside is a significant measure which aims to reducepeasants' burden, safeguard and liberate the rural productive forces and strengthen the relations between theParty, governmental officials and the masses. This paper deals with the above issues in several villages ofHongshan Town, where the reform has been going on for three years. And it also gives a probe into the waysto perfect the reform in the rural area. |
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| Keywords: | reform of tax and due tax rate computation of tax |
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