农村税费改革若干问题的思考

On Several Problems of Rural Taxation Reform

农村税费改革在取得显著成效的同时,也出现了诸如新农业税的税率涨幅惊人,农村基层政权及组织运转困难,政府小集团利益的阻挠等。据此提出四项对策和建议:深化与农村水费改革相配套经济体制的改革,逐步下调农业税税率,加快农村基层组织结构的调整和形式的创新,加大中央财政转移支付力度等。

While rural taxation has achieved remarkable success, some new problems arose, such as:(1)striking rise in new agricultural tax rate (2)difficult running of the rural organization of political power at the grass-roots level (3)obstruction of different interests groups. To solve these problems, the paper gives the following suggestions: (1)deepening the auxiliary reform of rural taxation (2)speeding up the regulation and innovation of rural organizations at the basic level (3)strengthening the financial transfer of central government.