摘要
农村税费改革在全国全面推行 ,取得了明显的阶段性成果 ,但也产生了一些新的问题 ,为此 ,应采取“两步走”思路 ,第一步进一步完善税改方案 ,第二步取消农业税。
Tax and charge reform has been developing throughout the country and remarkable successes have been achieved. However, a few new problems have emerged for us to solve. This paper proposes a two-step mode. As the first step, the plan for tax reform should be further revised and improved. In the second step, agriculture tax should be abolished.
出处
《西南农业大学学报（社会科学版）》
2004年第2期50-52,共3页
Journal of Southwest Agricultural University:Social Science Edition
关键词
税改
两步走
完善
取消
tax reform
two-step mode
perfection
abolish
