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农村费改税实施的阶段性成就及新问题探讨
引用本文:殷汉植.农村费改税实施的阶段性成就及新问题探讨[J].中央财政金融学院学报,2003(1):14-17.
作者姓名:殷汉植
作者单位:武汉大学商学院,武汉430072
摘    要:农村费改税从2000年在安徽省试点以来,2002年已推广到全国16个省,这项将造福我国9亿多农民的改革目前在已实施的地区取得的效果是显的,但也产生了一些新的问题。本通过对已实施地区阶段性成就的总结,探讨了其中出现的一些新问题。

关 键 词:农村  费改税  阶段性成就  税收制度改革  农民负担  财政转移支付制度
文章编号:1000-1549(2003)01-0014-04

Achievements Made at the Initial Stage of the Rural Tax-for-fees and the Exploration of New Problems
YIN Han-zhi.Achievements Made at the Initial Stage of the Rural Tax-for-fees and the Exploration of New Problems[J].Journal of Central University of Finance & Economics,2003(1):14-17.
Authors:YIN Han-zhi
Institution:YIN Han-zhi
Abstract:Following the success of the Tax-for-fees experiment in Anhui Province over the past two years, the Chinese government decided to broaden it to 16 other provinces in 2002 It is obvious that achievements have been made in the areas where the reform has been carried out that will benefit more then 900,000,000 Chinese farmers In this article, the author has summarized the achievements made at the initial stage of the reform and explored the new problems.
Keywords:The rural Tax-for-fees  Achievements  New problems  
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