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对农村税费改革问题的思考
引用本文:徐健.对农村税费改革问题的思考[J].山东省农业管理干部学院学报,2003,19(2):27-29.
作者姓名:徐健
作者单位:山东财政学院,山东,济南,250014
摘    要:农村税费改革的目的是通过改革减轻农民负担,规范国家、集体与农民的收入分配关系,积极促进农村经济的可持续发展。农村税费改革的基本思路是:继续深化农业税制改革,构建合理的农村收费制度,完善种种配套措施。

关 键 词:税费改革  农民负担  农业税
文章编号:1008-7540(2003)02-0027-03

The Thought about the Reform of Fee-Tax in Countryside
Xu Jian.The Thought about the Reform of Fee-Tax in Countryside[J].Journal of Shandong Agricultural Administrators' College,2003,19(2):27-29.
Authors:Xu Jian
Abstract:The aim of the Reform of Fee-Tax in Countryside is releasing the burden of farmers, regulating the relatonship about income distributing among nation,collective and farmers,actively promoting the continuable development of countriside economy.The basic train of thought about the reform of fee-tax in countryside is:going on deepening the reform of fee-tax in countryside,constructing the reasonable system of fees collection,consummating the relevent measure to form complete set.
Keywords:the reform of fee-tax  the burden of farmers  agricultural tax
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