农村税费改革的困境:山东省个案

Dilemma of the Reform of Rural Taxes and Administrative Charges: the Case from Shandong Province

以山东省农村税费改革为背景,通过分析昌乐县尧沟镇"尧沟困境"的内涵,探讨农民负担问题的深层次原因,找出农村税费改革在理论依据与实践措施上存在的偏差,从理论与实践两个角度阐述"尧沟困境"对农村税费改革的意义,乃至对国家农业政策制定与实施的启示。

Under the condition of the reform of rural taxes and administrative charges in Shandong province,we probe into the profound reason of peasants' burden on the basis of analyzing the connotation of Yaogou's dilemma,and completely expatiated on deviation of theoretical foundation and practical countermeasures in the reform of rural taxes and administrative charges.Furthermore,from two angles of theory and practice,we expatiate on the enlightening meaning of Yaogou's dilemma to the making up and implementing of national agricultural policy.