摘要
“十六大”做出了“继续推进农村税费改革 ,减轻农民负担 ,保护农民利益”的决定 ,在这新的历史条件下 ,按照“三个代表”重要思想的要求 ,如何正确处理好国家、集体和农民的关系 ,从根本上解决农民负担过重的问题 ,促进农民增收和农村稳定 ,当前进行的农村税费改革 ,具有十分重要的现实意义。
The sixth National Congress of China' made a decision about continuing to Carry the reform of country tax fofward , lightening farmers' burdens and Protecting their benefit. Under the new history contitions and according to the requirements of 'the Three Representatives,'how to deal well with the relationship among our country, collectiv and farmers, how to solve these problems that farmers have much more burdens and how to promote them to increase in come become very important. So the reform of country tax has practical significance.
出处
《贵州民族研究》
CSSCI
北大核心
2003年第2期114-116,共3页
Guizhou Ethnic Studies
关键词
土地承包
税费改革
比较效益
land contract
the reform of tax
compare benefit.