摘要
取消农业税减轻了农民负担,对我国农村发展、农业进步产生了积极的影响。但也带来了一些新情况、新问题,其中土地矛盾、县乡财政困难、农村公共品供需矛盾和乡村集体债务沉重等问题比较突出。为此建议:改革县乡财政管理体制;加强农村制度建设;发展壮大村级集体经济;进一步减轻农民税收负担。
As we know,the exemption from agricultural tax has released the farmers' burden.It has positive effect on the development and the advancement of the rural areas.Meanwhile,new problems emerge including land conflicts,financial difficulties of counties and townships,the contradiction between supply and demand of public goods and rural collective heavy debt.So the following suggestions are put forward: reform the management systems in the counties and townships,strengthen the construction of systems,develop village-level group economy,as well as to reduce the tax burden on farmers.
出处
《税务与经济》
CSSCI
北大核心
2009年第2期100-104,共5页
Taxation and Economy
基金
辽宁省教育厅2006~2007年高等学校科研项目"取消农业税后辽宁农村新情况及对策研究"(项目编号:20060384)
辽宁工程技术大学配套科研经费资助
关键词
免征农业税
农民负担
县乡财政
土地流转
the exemption from agricultural tax
the burden on farmers
finance of the counties and townships
land transfer