对农村税费改革中几个问题的看法

Study on the issues of rural tax-fee reform

农村税费制度改革是一项系统工程 ,涉及许多方面。现行农村税费制度改革方案虽然取得一定成效 ,但是对于一些深层次矛盾仍然无能为力。因此 ,深化农村税费制度改革 ,必须标本兼治 ,以本为主。一是彻底改革农业税制 ,并将税收的征收管理权划归税务部门 ,以实现税款征收与使用的彻底分离。二是取消“三提五统” ,停止征收各种“附加” ,还财政资金本来面目。三是搞好乡镇政府的职能定位 ,规范其职能部门的行为。

Rural tax-fee reform is a systematic project,which relates to many aspects.The current reform can not solve the fundamental contradiction,despite of its slim effect.So this article urges that deepening the reform requires us to pay more attention to the fundarmental issuse.First,reform rural tax system completely,transfer the tax-levying rights to tax department to seperate the levy and use of tax;second,get rid of 'San Ti Wu Tong' and the additional tax ;third,make the local government have proper function and regulate the business of concerning department.