摘要
从近期农村税费改革实践看 ,改革措施缺乏系统深入的理论基础 ,操作中也存在一定的问题。本文对农村税费改革的背景和存在问题进行剖析 ,并探索进一步改革的思路。
As for reform of rural taxes and fees,its measures are short of systematic and deep theoretical basis.There are some problems in operation.The thesis analyzes the background and problems of the reform of rural taxes and fees,and explores further reform.
关键词
农村税费
改革
基层政府
村组织
农业税
reform of taxes and fees
basic level government
village organization
agricultural tax
