浅谈中国农村税制改革

The Analysis of China＇s Rural Tax Reform

按照城乡统筹发展的要求，切实贯彻工业反哺农业、城市支持农村和“多予、少取、放活”的方针，以社会主义新农村建设统揽农业和农村工作。十六届五中全会提出的社会主义新农村建设总体要求“生产发展、生活宽裕、乡风文明、村容整洁、管理民主”，就是让更多的公共资源和公共服务深入农村、惠及农民，尊重农民意愿，发挥农民主体作用，维护农民权益，使农民真正得到实惠，弥合各项公共事业的城乡差距。农村税费制度改革是一项复杂的社会系统工程，它不仅仅是经济领域内的事，也涉及到农村上层建筑问题，所以变得更加复杂和艰难。

In accordance with the requirements of coordinating urban and rural development, we earnestly implement the industry nurture agriculture; cities support rural areas and ＂giving more, taking less and deregulating＂, and guide the agricultural and rural work as the principle of building a new socialist countryside. Put the agricultural development in the structure of entire national economy and put rural prosperity in the process of social harmony in the height of coordinating urban and rural development. The Fifth Plenary Session of the 16th CPC Central Committee puts forward the overall requirements of building a new socialist countryside, ＂the development of production, affluent living, rural style of civilization, village clean, democratic management＂, the order is to put more public resources and public services in rural areas, to benefit the peasants, respect the wishes of peasants, play the main role of peasants, safeguard the rights and interests of peasants, really benefit the peasants, bridge the gap of public utility between the urban and rural. Therefore, the reform of the rural tax and fee systems is a complex social systems project, which involves not only the economic field, but also issues related to rural superstructure, it becomes more complex and difficult.