农村税费改革的成效及问题探析

Discussion on the Achievements and Problems of the Rural Tax-for-Fees Reform

通过对改革实施地的实地调查分析表明 ,农村税费改革取得了初步成效 ,但也存在着负税不公、乡村减收、基层组织难以正常运转等诸多问题。从长期来看 ,需要完善改革方案、加快机构改革步伐、发展农村经济 ,才能巩固税费改革业已取得的成果。

Through on-the-spot investigation of the tax-for-fees reform, this article tries to get some clue to the actual situation of the rural tax-for-fees reform. The survey shows that the reform has brought some preliminary achievements, but at the same time problems still exist such as unfair burden of tax, diminishing village income, and difficulty in the operation of grass-root organizations. From a long-term perspective, it is necessary to improve the reform plan, accelerate the government reform and develop the rural economy so as to consolidate the effects of the tax-for-fees reform.