对农村税费改革衍生问题的分析与求解

Analysis and Solving about Derivative Problems Arisen in Reform of Fee to Tax in Country

本文通过对去年农村税费改革试点过程出现的问题 :计征要素设计不合理、税收执法主体混淆、土地负担加重、乡 (镇 )村财政收入减少、精简人员如何安置、村级组织收入锐减、农村教育投资错位等进行深入分析后 ,分别提出政策建议 ,以期农村税费改革尽早迈向成功。

On the base of further analyzing the problems arisen in the reform of fee to tax in Country last year,the writers pose the according suggestions of policy,expecting the reform come to success earlier.