安徽省农村税费改革跟踪研究

The Tracking Study of Rural Tax and Fee Reform in Anhui Province

2000年,安徽省按照党中央、国务院批准的农村税费改革实施方案在全省范围内铺开了税费改革。从一年多的实践看,改革减轻了农民负担,规范了农民、集体和国家的分配关系,改善了党群、干群关系,取得了阶段性的成效。但随着改革的深入,很多农村深层次矛盾被日渐触及,新情况、新问题不断涌现,这些矛盾和问题如果不能得到及时和有效的解决,必将使农村税费改革难以持续和深入,使农村税费改革的政策效益锐减,并严重影响农村的社会稳定与经济发展。本文试图通过透视安徽最新的实践、剖析最深层的矛盾,找出安徽农村税费改革深化与完善的对策和思路,以期对安徽省以及其他正在进行农村税费改革的地区的改革实践有所裨益。

In 2000, according to the executive plan of rural tax and fee reform, which is ratified by the Central Party and the State Council, Anhui province carried out tax and fee reform. After one more year, the reform has made an episodic achievement, for it alleviated farmers' burden, specified distribution relations among farmers, collective and the state, and improved the relationship between cadres and the masses and between the party and the masses. But with the in-depth reform, rural district had to make face up to many deep level contradictions and many new instances and new problems tumed up. If these contradictions and problems can not be solved promptly and effectively, rural tax and fee reform will not last long and go further, and the benefits of its policy will be sharply cut off, which has a strong impact on rural social stability and economic development. By observing the recent practice of Anhui province and analyzing the innermost contradiction, the author makes an attempt to find out countermeasures and clues in deepening and perfecting of the rural tax and fee reform soas to do good to Anhui province and other areas which are carrying out rural tax and fee reform.