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取消农业税对乡村财政的影响
引用本文:蔡海燕,杜晓东,冯晓明.取消农业税对乡村财政的影响[J].河北农业科学,2010,14(5):138-139,163.
作者姓名:蔡海燕  杜晓东  冯晓明
作者单位:1. 河北省农林科学院农业信息与经济研究所,河北石家庄,050051
2. 河北农业大学商学院,河北保定,071000
摘    要:取消农业税对乡村社会发展存在正负2个方面的影响,总体而言利大于弊。取消农业税是解决"三农"问题、促进城乡协调发展、全面建设小康社会的1项具有历史性意义的举措,同时也带来了诸多问题,必须深化改革,通过制度创新来加以解决。

关 键 词:农业税  乡村财政  公共服务体系  转移支付

Effects of Abolishing Agricultural Taxation on Rural Finance
CAI Hai-yan,DU Xiao-dong,FENG Xiao-ming.Effects of Abolishing Agricultural Taxation on Rural Finance[J].Journal of Hebei Agricultural Sciences,2010,14(5):138-139,163.
Authors:CAI Hai-yan  DU Xiao-dong  FENG Xiao-ming
Institution:1.Institute of Agricultural Information and Economics,Hebei Academy of Agriculture and Forestry Sciences,Shijiazhuang 050051,China;2.College of Business,Hebei Agricultural University,Baoding 071000,China)
Abstract:The abolition of agricultural taxation has positive and negative effects on rural social development,in all,it has more advantages than disadvantages.Abolishing agricultural taxation is a historical measures for solving the three agricultural problems,promoting coordinated urban and rural development,and building well-off society,while it also has brought many problems,which should be solved by deepening reform,and institutional innovation.
Keywords:Agricultural taxation  Rural Finance  Public service system  Transfer payments
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