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农村税费改革被誉为“中国农村第三次革命”,是我国农村继土地改革、家庭联产承包责任制后的又一次重大改革。这次改革从2000年开始在安徽全省和其他一些省区试点后,从2003年开始在全国范围内推开。农村税费改革对彻底减轻农民负担具有重要意义。但正如专家指出的,农村税费改革牵一发动全身,是一项涉及面广、情况复杂、触及深层次矛盾的重大改革,不可能一蹴而就。必须实行配套改革,整体推进。从目前来看,尽快改革现行的县乡管理体制,推进公共财政体系建设,并辅之以其它配套措施,农村税费改革才能取得更大实效。
Rural tax reform known as the “third revolution in rural China” is another major reform in rural areas following the land reform, family contract responsibility system. Since the beginning of the pilot program in Anhui Province and other provinces and autonomous regions in 2000, the reform has been carried out across the country since 2003. The reform of taxes and fees in rural areas is of great significance to the complete alleviation of peasants’ burdens. However, as the experts pointed out, the reform of rural taxes and charges takes the lead in mobilizing the whole body. It is a major reform that involves a wide range of issues, complicated situations and deep-rooted contradictions. It can not be accomplished in one move. Must implement supporting reforms, the overall promotion. From the current point of view, as soon as possible to reform the current management system of county and township and promote the construction of the public financial system, supplemented by other complementary measures, rural tax and fee reform can achieve greater effectiveness.