| 农村税费改革再检视 |
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| 引用本文： | 李庆宝.农村税费改革再检视[J].淮北职业技术学院学报,2003,2(4):24-26. |
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| 作者姓名： | 李庆宝 |
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| 作者单位： | 中共淮北市委党校,安徽,淮北,235000 |
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| 基金项目： | 此文系2003年度8月份安徽省财政厅组织的“进一步完善农业税制,减轻农民的税收负担”的调研课题。 |
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| 摘 要： | 农村税费改革的实质是建立有利于农业和农民的收入分配制度,理顺国家、集体、农民个人的利益关系;改革的目的是切实减轻农民负担,促进农村的全面发展。但在具体的改革进程中,改革的复杂性、艰巨性在阶段性成果之后逐渐彰显,改革之路还很艰难漫长。
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| 关 键 词： | 税费改革 税负 财政 |
| 文章编号： | 1671-8275(2003)04-0024-03 |
| 修稿时间： | 2003年10月20 |
Review of Tax Reform in the Countryside |
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| LI Qing-bao.Review of Tax Reform in the Countryside[J].Journal of Huaibei Professional and Technical College,2003,2(4):24-26. |
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| Authors: | LI Qing-bao |
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| Institution: | LI Qing-bao |
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| Abstract: | The essential of the tax reform in the countryside is to set up a distributing system which is propitious to farmers and to tidy up the relation between the state, collectivity and farmer. The purpose is to lighten the farmers' burden and to promote agriculture. After abecedarian achievement is obtained. the complexity and difficulty gradually appear. More work should be done. |
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| Keywords: | reform of tax burden of tax finance |
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