| 农村税费改革的难点与政策建议 |
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| 引用本文： | 马井静.农村税费改革的难点与政策建议[J].安徽农业大学学报,2002(4):31-32. |
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| 作者姓名： | 马井静 |
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| 作者单位： | 安徽农业大学经济与管理学院 |
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| 摘 要： | 本文分析了试点地区农村税费改革的现状及推行中暴露的问题，在此基础上提出了完善税费制度改革的政策建议，认为在我国己入世的情况下，取消农业税是现实、合理的选择。
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| 关 键 词： | 税费改革 转移支付 配套改革 |
Problems of the Reform of the System of Tax and Fees in the Rural Areas and Some Suggestions |
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| MA Jing - jing.Problems of the Reform of the System of Tax and Fees in the Rural Areas and Some Suggestions[J].Journal of Anhui Agricultural University,2002(4):31-32. |
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| Authors: | MA Jing - jing |
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| Institution: | School of Economy and Management, Anhui Agricultural University |
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| Abstract: | This paper analyzes the present situations and problems of the reform of the system of tax and fees in the rural areas. Based on this, the paper puts forward sortie suggestions for the policy making in improving the reform. It also holds that it is practical and reasonable to stop taxing on agriculture after China'' s entry into WTO. |
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| Keywords: | reform of tax and fees: transference payment : green - box policy |
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