摘要
农民负担问题表面上是一个税费负担问题,而其背后却是机构的膨胀和冗员的激增,以及财政体制落后的问题。因此,进行农村税费改革,必须把精简机构、转变政府职能与深化分税制财政体制改革结合起来。
The farmers' burden is caused by the enlargement of institutes and also the backward of the financial system instead of the burden of taxation.Therefore,the reform of the rural tax is to simplify administrative,change govermental function and deepen financial system.
出处
《税务与经济》
CSSCI
北大核心
2004年第4期40-42,共3页
Taxation and Economy
