农村税费改革回顾与思考--以山西省为例

Review and Reflection on Rural Tax Reform——Taking Shanxi Province as an Example

农村税费改革是中共中央、国务院为加强农业基础地位、调动和保护农民的生产积极性、切实解决"三农"问题而做出的一项重大决策。山西作为试点省份,选择了不同区域、不同经济类型、具有一定代表性且工作基础较好的代县等5个县,从2000年7月开始进行税费改革试点,到2005年全面取消农业税,取得了一系列改革成效。但在具体执行过程中,产生了基层组织债务化解困难、财政困难突显等问题,对山西省农村税费改革过程中存在的困难和问题,要用发展的眼光重新审视,同时也要采取相应的措施逐步地加以解决。

The rural tax reform is a major decision made by the Central Committee of the CPC and the State Council in order to strengthen the agricultural basic status, mobilize and protect the peasants' production enthusiasm and solve "the issue of agriculture, countryside and farmers" effectively. As a pilot province, since July 2000 Shanxi Province had selected 5 counties of different regions and different economic types with a certain representative and better working basis, such as Dai County, to begin to have the trial of tax reform, until 2005 it abolished agricultural tax and had achieved a series of reform results. However, in the process of implementation, Shanxi Province met the problems such as the difficulty in resolving the debt of the grassroots organizations and the highlighting of the financial difficulties. In view of the difficulties and problems existing in the process of rural tax reform in Shanxi Province, we must reexamine with the development perspective and take the corresponding measures to solve them.