十堰市农村税费改革的成绩、问题与对策

Countermeasures to problems in the course of taxation and fees system reform in Shiyan countryside and its achievements

十堰市农村税费改革已经进行了三年并取得了一定的成绩,最大的成绩是农业税被完全取消,农民的税收负担为零。但是农村税费改革仍然面临着很多困难,关键问题是如何理顺县乡两级财政体制。通过对十堰市农村税费改革工作的调研,本文提出了解决问题的对策。

The reform of taxation and fees system in the countryside of Shiyan has made achievements for the past three years. The major achievement is that the agricultural taxation has been completely abolished and the burden of farmers＇ taxation was reduced to zero. Nevertheless, this reform is still confronted with many difficulties and problems. The key problem is the modulation of the financial systems both of the county and the countryside. This paper puts forward some suggestions to these problems based on an investigation of the reform in Shiyan countryside.