民族自治地方农村税费改革问题调查研究——以柳州市三江侗族自治县为例

Investigation and Research About Reform Of Country Taxation and Fees Of Regions Of National Autonomy──With the Example Of SanJiang Autonomy Contry Of Dong Nationality In LiuZHou City

农村税费改革是我国继土地改革、家庭联产承包责任制之后的又一次农村重大制度创新。民族自治地方农村税费改革是我国农业税费改革的重要组成部分,推进民族自治地方农村税费改革意义重大。民族自治地方实施农村税费改革已取得重大成效,但依然面临发展困境。要克服发展困境,确保民族自治地方农村税费改革顺进行,必须做好相关配套改革。

Taxation reform in countryside is another important system innovation in countryside after land reform and family-based contracted responsibility system. Countryside taxation reform in the regions of national autonomy is an important component in Chinese countryside taxation reform. It has gained great achievement, but still in a dilemma. To facilitate the taxation reform in the regions of national autonomy, relative reforms must be done.