农村税费改革的探讨

The Discussion of the Reform in Tax and Fee in Rural Areas

农村税费改革是继土地改革、家庭联产承包责任制之后,农村的又一次重大的制度创新。几年的试点工作取得了一定成效,但也存在诸多问题。只有探究问题存在的深层原因,进一步进行制度创新,农民负担的规范、减轻和稳定问题才可能得到根本解决。

Summary:The reform in tax and fee in rural areas is another systematic innovation in rural areas after Reform in Land and the system of house-hold integrates contract responsibility.Certain effects have been achieved by experimental units in resent years,but there are many problems.We have to investigate the deep reason of the probletn,innovate the system further.The problem of regulating,relieving,stabilizing the burden of farmers can be resolved from the fountainhead.