摘要
免征农业税后,农村经济出现了乡镇财政困难、土地纠纷增多、农村公共品供需矛盾突出和乡村集体债务沉重等问题。按照科学发展观和建设新农村的要求,提出了改革县乡财政管理体制、加强土地管理、完善"一事一议"、消化乡村不良债务以及进一步减轻农民税收负担等政策建议,以此解决这些问题。
After the exemption from agricultural tax, new problems emerge in rural areas including financial difficulties of counties and townships,the increase in numbers of land conflicts, the contradiction between supply and demand of public goods and rural collective heavy debt. These problems must be settied according to the scientific development concept and the requirement of constructing new countryside. Therefore,following suggestions are put forward: reform the management systems in the counties and townships,strengthen the management of lands, perfect the "special discussions" policy, solve the problem of rural debt,as well as reduce the tax burden on farmers.
出处
《辽宁工程技术大学学报(社会科学版)》
2009年第2期134-136,共3页
Journal of Liaoning Technical University(Social Science Edition)
基金
辽宁省教育厅高等学校科研资助项目(20060384)
关键词
免征农业税
农民负担
县乡财政
土地流转
exemption from agricultural tax
the burden on farmers
finance of the counties and townships
land transfer