农村税费改革再检视

Review of Tax Reform in the Countryside

农村税费改革的实质是建立有利于农业和农民的收入分配制度,理顺国家、集体、农民个人的利益关系;改革的目的是切实减轻农民负担,促进农村的全面发展。但在具体的改革进程中,改革的复杂性、艰巨性在阶段性成果之后逐渐彰显,改革之路还很艰难漫长。

The essential of the tax reform in the countryside is to set up a distributing system which is propitious to farmers and to tidy up the relation between the state, collectivity and farmer. The purpose is to lighten the farmers' burden and to promote agriculture. After abecedarian achievement is obtained. the complexity and difficulty gradually appear. More work should be done.