家庭承包租赁制:深化农村土地租税费制度改革的有效途径

System of farmland contracted and rented by family: an effective way to depeen the reform of the system of the rent, tax, and fees on the rural land

分析了现行农村土地租税费制度与农地制度的主要缺陷 。

Based on the analysis of the main shortcomings of the present system of the rent, tax, and fees on the rural land and the system of farmland contracted by family, it is pointed out that the system of farmland contracted and rented by family is an effective way to deepen the reform of farmland system and the system of the rent, tax, and fees on the rural land under the socialist market economy in China.