摘要
取消农业税是解决“三农”问题、促进城乡协调发展、全面建设小康社会的一项具有历史性意义的举措。然而这一举措的实施,将会对现行政府间财政关系、农村基层政权、农村公共服务的供给方式和管理产生巨大的冲击和影响。
The cancellation of agricultural tax is a historic strategy,which will solve the problem of 'Agriculture,Village and Peasants',promote the urban-rural coordinated development and help the construction of well-off society.However,with the implementation of this strategy we will have great difficulties in dealing with the financial relations between the present governments,the rural political power at the basic level and the supply and management of the rural public service.
出处
《福建商业高等专科学校学报》
2006年第2期8-11,共4页
Journal of Fujian Commercial College
关键词
农业税
取消
问题
agricultural tax,cancellation,problem