摘要
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.
出处
《湖北广播电视大学学报》
2006年第4期103-106,共4页
Journal of Hubei Radio & Television University
关键词
民族自治地方
税费改革
困境
对策
Regions of national autonomy
Taxation and fees reform
Dilemma
Countermeasures