农村税费改革:全面建设小康社会的一项重要任务——关于福建省松溪县农村税费改革的调查与思考

Reform of the Rural Taxation System:An Important Objective in Building the Overall Well-to-do Society——The Investigation of and Reflection on the Reform Carried out in Songxi County,Fujian Province

农村税费改革是继实行家庭承包经营责任制之后 ,党中央、国务院为加强农业基础地位 ,保护农民利益 ,维护农村稳定而推行的又一项重大改革 ,是解决新时期“三农”问题的一项战略性举措 ,是江泽民关于“三个代表”重要思想在农村工作的具体体现。本文以福建省松溪县农村税费改革试点情况的实地调研入手 ,分析了该县农村税费改革的紧迫性、必要性 ,阐述了此次农村税费改革取得的主要做法、成效和经验 ,探讨了改革中仍面临的难点 ,并提出相应的几点建议。

The reform of rural taxation system, as another significant measure successive to the household contract responsibility system taken by the Party Central Committee and the State Council to strengthen the agriculture foundation , protect farmers' interests and maintain the stability of rural areas, is a strategic policy for solving 'three-nong' problem and concrete embodiment of Jiang Zemin's thought on 'three represents' theory in rural work. Starting with a retrospect of the survey conducted in Songxi county of Fujian province, one of the testing points of rural tax and fee system reform, this paper analyses the urgency and necessity of this reform, introduces the major strategies, achievement and experience of the reform, probes into the difficulties to be overcome and puts forward corresponding suggestions.