试析我国农村的税费改革

On the Reformation of Fees and Taxes in the Rural Areas of China

农村费改税从2000年在安徽省试点以来,2002年已推广到全国16个省,这项将造福我国9亿多农民的改革目前在已实施的地区取得的效果是显著的,但也产生了一些新的问题。本文试就我国当前农村税费改革实践中取得的成就和存在的问题来探析如何构建适合我国农村地区的税费制度和财政管理制度。

The transformation from fees into taxes in rural areas, which started in Anhui Province in 2000, has already spread to 16 provinces throughout the country in 2002. This reform, which will benefit more than 900 million peasants of our country, has obtained remarkable effects in those areas by far, but it has also brought out some new problems. This paper tries to analyze the achievements and problems existing in the practice of current reformation of fees and taxes in the rural areas of China. Meanwhile, the author mainly discusses how to restructure the systems of taxation and financial management systems to adapt to the situation of the rural areas of China.