农村税费改革中的问题及对策初探

The rural expenses of taxation reform problems and countermeasures

为了减轻农民的负担,提高农民生产的积极性,保护农村生产力,我国进行了农村税费改革。在取得成绩的同时,我们也清醒地认识到现阶段农村税费改革中还存在不少问题急需解决,如农业税税负仍然偏重、农业税税收政策不合理、农村义务教育体制不完善等。本文就产生这些问题的原因作了分析,并提出了相应对策。

In order to relief peasants' burden, improve their enthusiasm and protect rural productivity, our country has carried on the rural reform of taxation expenses. But these reform measures produce new problems in rural expenses of taxation reform at present while solving the old contradiction,such as heavy burden of rural expenses of taxation and imperfect system of rural compulsory education and so on. The article analyzes the main factor and puts forward some countermeasures.