摘要
我国是农业大国。农村、农民、农业问题一直是我国经济建设的重要问题。但是 ,近年来 ,农业发展缓慢 ,农民负担过重 ,极大地影响了农村经济的健康发展。本文首先分析了当前农村税制的主要问题 ,然后总结了农村税费改革应遵循的原则 ,最后 ,提出农村税费改革的思路和配套措施。
China is a big agricultural country. The issue about the countryside, farmers and agriculture is always a significant problem of our country's economic construction. However, in the recent years, the development of agriculture is lagged and the farmers are overburdened. All these problems affect the development of the countryside's economy. The main point of this article is to analyze the major problems of the current tax system in the countryside. Furthermore, it summaries the principle that tax fee reform of the countryside should comply with. Finally, it points out the way of how to carry out the tax fee reform of the countryside and a series of measures related to the reform.
出处
《天津商学院学报》
2003年第1期26-28,共3页
Journal of Tianjin University of Commerce
关键词
税费改革
农业税
农村
税费制度
agricultural tax system
tax fee reform
agricultural tax