农村税费改革实施的制度障碍和政策选择

The Systematic Impediment and Policy Choice of the Tax-fee Reform in Rural Areas

农村税费改革降低了农民负担 ,规范了基层政府的行政行为 ,促进了农村社会的制度化建设。但改革在实践中遇到的困难也反映出现行农村制度安排与改革要求存在冲突。本质上 ,税费改革并不是三农问题的治本之策 ,我们必须超越减负看税改。税费改革为我们彻底解决农村问题找到了突破口 ,应该抓住税改良机 ,以完善税费改革为中心 ,进一步深化农村现行各种制度的改革 ,通过对农村社会的制度建设推动税费改革的顺利进行 ,从而建立规范的农村税费制度 ,确立以农民利益为核心的国家、集体、农民三方的新型分配关系。

The tax-fee reform in rural areas lightens the burden on farmers, regulates the actions of grass-roots governments, and promotes the systematism in rural society. However, the difficulties in the reform practice also reflect the conflictions between the reform requirements and current rural system. Essentially, we must take a detached view to probe the reform for it does not provide fundamental solutions to the problem 'agriculture, countryside, farmer.' Around the central task of reforming tax and fee, we should grasp this opportunity to deepen current various reforms, which, in turn, will push tax-fee reform forward, thereby standardizing tax and fee reform in rural areas and forming a new relation of distribution among country, collectives and farmers at the core of farmer's interest.