对中国废除农业税后涉农法律制度的思考

A Reflection on Agriculture-related Legal System after the Abolition of Agricultural Taxes in China

农村税费改革是中国为解决农村发展中出现的农民负担过重、干群矛盾激化等突出问题,加强农业基础、保护农民利益、维护农村稳定而做出的重大决策。在介绍农村税费改革的现状与效果的基础上,分析了农村税费改革与传统涉农法律存在相抵触的问题。同时介绍了国外涉农法律的主要规定以及对我国的启示。最后对重建农村税费改革涉农法律问题做了探讨,以进一步深化农村税费改革,巩固改革成果。

Reform of rural taxes and charges is a strategic decision China has made to solve those problems such as the overweight farmers are bearing in the countryside development and the conflict between leaders and farmers,to strengthen the agricultural foundation,to protect the interests of farmers and to maintain social stability in rural areas.This article analyzes the conflict between the reform and the traditional agricultural law and discusses the reconstruction of agriculture-related legal issues in order to further deepen the reform of rural taxes and charges and consolidate the results of the reform.