摘要
本文根据农村税费改革试点地区出现的一些情况,对改革中出现的农民欠款问题、新的税负不均问题、农民增收问题等进行剖析,并提出对策。
While rural tax-fee reform has achieved remarkable success in some areas,some new problems arose,such as:(1)owing fees and taxes in rural(2)unfair tax burden of peasantry after rural tax-fee reform(3)inefficient increasing imcome of peasantry.To solve these problems,the paper gives some suggestions according to the actuality of rural tax-fee reform.
出处
《甘肃理论学刊》
2003年第6期75-77,共3页
Gansu Theory Research
关键词
农村税费改革
问题
思考
rural tax-fee reform
problems
reflection.