农村“费改税”的配套措施

The Auxiliary Measures for the Substitution of Taxation for Charge in the Currenmt Rural Reform

农民负担问题 ,阻碍了农村经济的进一步发展 ,并且已成为影响农村社会及全国政治稳定的因素。十几年来 ,党中央国务院出台了一系列措施减轻农民负担 ,然而都未从根本上解决农民负担问题。许多地区的实践证明 :“费改税”措施是解决这一难题的标本兼治的措施。2001年 ,这一举措在全国范围内已逐步扩大试点 ,但同时也遇到了一些困难。解决这些困难的配套措施包括 :①发展农村经济 ;②改革乡镇行政管理体制和教育体制 ;③合理运用中央财政转移资金 ;④根据实际情况制定农业税附加税率 。

The question of peasant's unreasonable burden not only hinders the further development of rural economy but also has become an unstable factor which affects rural society and the stability of the national political situation. Since over a decade ago, the Party Central Committee and the State Council have taken a series of measures to lighten the burden on the peasants but not settled it once and for all. The practice from many areas of the country has proved that substitution of taxation for charge is an effective measure to settle this difficult problem once and for all. Tests of this move were nationally conducted at more selected points in voile. Meanwhile, however, it encountered certain difficulties. To overcome all these difficulties, there ought to be the following auxiliary measures: ①to develop rural economy; ②to reform the administrative management system of villages and towns and the existing educational system; ③to put to rational use the funds shifted from the central finance; ④to set the tax rate of agricultural surtax according to the actual situation and strengthen the collective economic organization of villages.