摘要
随着市场经济的发展,农村经济问题愈来愈引起人们的关注,本文在对农村税费改革的现状进行客观描述和分析的基础上,对改革中的一些具体问题,如常年产量的确定、计税价格、税率等方面提出可操作性意见,同时提出了相应的改革配套措施。
With market economy developing the questions with regard to rural economy are more and more drawing people's attention The thesis brings forward some operational opinions about specific questions in the process of our reform,such as the certain of annual yield,the cost of count tax,therate of tax,on the basis of describing and analyzing objectively the now circumstance of revenue and cost reform in the countryside.Meanwhile,the passage also advocates relative measures.
出处
《哈尔滨商业大学学报(社会科学版)》
2004年第1期43-45,共3页
Journal of Harbin University of Commerce:Social Science Edition