农村税改方案的缺陷分析

Analysis of the shortcomings of the tax fees programme in the countryside

农村税费改革是在过去问题积累多年、积累较深和当前农业结构调整缓慢、农民增收乏力的情况下进行的,问题复杂,农村税费改革方案本身也存在一些有待解决的问题,因此,实施中不可避免地遇到一些难点和问题,如配套措施不同步、实施方案一刀切、税收负担不公平、税费征管不规范、基层组织运转难。对此必须认真总结经验,积极探讨对策,完善试点方案,确保取得成功。

The reform of the tax fees in the countryside is carried out because of the problems which lasted for years, that is, the agricaltural structure at present is adjusted slowly and the farmers' income is not ideal. The problemsare complicated, and the reform of the tax fees programmes themselvse have some problems to be solved. Therefore it' s impossible to avoid some difficulties and problems in the implement, such as the methods forming a complete set are not available, the programmes are prescribed for diverse problems, the burden of the tax fees is unfair, the charge of tax fees lacks regularity and the orgnizations of prinary level don t work at ease. We should summarize experiences and search for countermeasures, so that we can improve the programmes and make sure that it will succeed.