深化农村税费改革的思考——对福建省武平县中山镇、中堡镇的调查分析

A consideration of deepening rural tax and fee reform — Investigation and analysis of Zhongshan Twon and Zhongbao Twon in Wuping County, Fujian Province

调查分析了武平县农村税费改革的基本做法及主要成效,分析了农村税费改革试点过程中出现的问题及原因,提出了深化我省农村税费改革的几点思考:(1)取消农业特产税和农业税,改征土地使用税;(2)加大财政转移支付力度;(3)大力发展农村经济,压缩各种非生产性开支;(4)大力推进机构改革,减轻财政负担;(5)大力化解乡村债务;(6)加大农村义务教育的经费投入。

The basic practice of rural tax and fee reform in Wuping County aand its major achievements are investigated and analyzed, and the problems occurring in its pilot projects and their causes are also analyzed. Accordingly several ideas to deepen rural tax and fee reform in Fujian are as follows: (1) to abolish the agricultural special products tax and agricultural tax while levy the land use tax instead; (2) to increase financial transfer payment; (3) to develop rural economy and cut down various non-productive expenses; (4) to accelerate institution reform and lighten financial burden; (5) to make great efforts to solve debts in township and villages; (6) to increase the input of fund for rural compulsory education.