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本文首先对我国的农村税费改革的成效进行了总结,指出了执行中出现的一些问题,在此基础上提出了“后税费时代”深化农村改革的重点。
This article first summarizes the achievements of the rural tax reform in our country, points out some problems in the implementation of the reform, and on this basis puts forward the focal point of deepening rural reform in the post-tax era.