摘要
近年来在我国社会经济生活中 ,一个比较突出的问题是税外收费越来越多 ,越来越乱 ,费多税少 ,费强税弱 ,尤其是农村的税费问题日益突出。要深化农村税费改革 ,必须规范税费关系。
In recent years in China′s social economic life,a prominent problem is that there are more and more fees that are more and more confused.There are more fees than taxes while the fees are more powerful than taxes.The rural tax-fee problem is increasingly prominent.If the rural tax-fee reform is to be deepened,the tax-fee relation must be regulated.
出处
《辽宁财专学报》
2002年第2期23-25,共3页
Liaoning Financial College Journal
关键词
农村
税费改革
农民负担
农业税
中国
rural tax-fee reform
peasant′s burden
agricultural tax