摘要
我国即将对农村税费制度进行改革。总报告的第一部分着重介绍农村税费改革的背景及取向 :即税与费的涵义及区别 ;全面实施税费改革的背景、意义、目标、内容与涉及的领域 ;农村税费改革试点的指导思想、基本原则、主要内容及配套措施。
Tax and fee system reform in rural areas will be carried out in the near future. The background and trend of tax and fee reform in rural areas are emphatically pointed out in part one of the total report: the definitions of tax and fee and the differences between them; the backgrounds, significances, objectives, contents and concerning domains of the tax and fee reform; the guiding ideology, fundamental principles, main contents and auxiliary measures of the tax and fee reform experiments.
