摘要
现行农业税制度已不适应农村经济及国民经济发展的需要,它已经成为了农村经济发展及农民生活水平提高的障碍。取消农业税是解决”三农”问题、促进城乡协调发展、全面建设小康社会的一项具有历史性意义的举措,但它也同时带来了诸多问题,必须深化改革,通过制度创新来加以解决。
Current agricultural tax system has not met the demand of the development of rural economy and national economy and has become the barrier for rural econornic development and for the rise of living level of peasants. Cancellation of agricultural tax is the historic measure to solve “Three Agricultural Problems”, to promote rural and urban coordinated development and to construct well - off all - round society. The problems it brought must be solved by deepening reform and institution innovation.
出处
《重庆工商大学学报(西部论坛)》
2005年第5期83-85,共3页
Journal of Chongqing Technology and Business University:West Forum
关键词
农业税
“三农”问题
制度创新
agricultural tax
“Three Agricultural Problems”
institution innovation