摘要
取消农业税保证了农民能与城市居民平等地享受国民待遇,增强了我国农产品的国际竞争力,促进了乡镇企业的发展,加快了小城镇建设,理顺了地方政府与农民的关系,改善了生态环境。取消农业税后,政府应解决的问题是建立健全农村社会保障机构,加快农村社会保障体系的改革等。
The function of canceling agricultral tax are that: Ensuring the equal treatment betueen peasants and residents in cities, heightening the international competed capakility of our contry's agricultral product, Promoting the development of the city and town's enterprise, Accelerating the constructment of the smaller city and town, Dredging the relation between peasants and local goverment, Improving the enviroment of living condition. After canceling agricultral tax, the problem that goverment should solve are that: Establishing and perfecting the society safeguard organization of contryside, Accelerating the refeguard of the contryside's society safeguard system, etc.
出处
《哈尔滨商业大学学报(社会科学版)》
2004年第4期71-72,75,共3页
Journal of Harbin University of Commerce:Social Science Edition
关键词
农业税
国际竞争力
小城镇建设
农村社会保障体系
体制改革
生态环境
政府
agrieultral tax
international competed capability
smaller town's constructment
the system of contryside society safeguard