摘要
就当前农村税费改革中存在的问题,提出了深化农村税费改革的思路。本文认为深化农村税费改革应将农村税费制度改革与税费外制度改革结合起来,尤其是要抓好农村税费改革的配套改革。
The idea to deepen the rural tax system reform is put forward based on the current status analysis, and it is proposed to combine the rural tax system reform with the reforms of other systems concerned, thus realize the wellcoordinated reform.
出处
《福建农林大学学报（哲学社会科学版）》
2003年第4期32-35,共4页
Journal of Fujian Agriculture and Forestry University(Philosophy and Social Sciences)
关键词
农村税费改革
农民负担
农业税
rural tax system reform
burden of farmers
agriculture tax
