摘要
现阶段我国农民收入上不去、负担下不来已经成为启动农村市场的最大障碍。要彻底消除这个障碍,必须进行多方面的制度创新,使对农民征收的税费法律化、制度化。
The farmers' earnings has been a big problem in the present rural market. In order to clear away this problem, some reform should be made. Besides, the tax payment levyed from the farmers should be legalization and system-atization.
出处
《税务与经济》
北大核心
2002年第6期43-45,共3页
Taxation and Economy