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农村税费改革的动因与要点
引用本文:齐子忠. 农村税费改革的动因与要点[J]. 山东省农业管理干部学院学报, 2004, 20(1): 5-8
作者姓名:齐子忠
作者单位:山东省计划统计干部培训中心,山东,济南,250014
摘    要:农村税费改革是新中国继土地改革、家庭承包经营之后农村的第三次重大改革,农村税费改革是减轻农民负担的治本之策。它不仅有力地促进了农民收入恢复性的增长,而且带动了农村其他改革,推动着农村经济发展和社会进步。但是由于各地的改革还存在基础工作不扎实,政策宣传不深入,执行政策不到位,单兵突进和改革不配套等问题,所以农村税费改革的任务依然艰巨。

关 键 词:农村税费  税费改革  农民减负
文章编号:1008-7540(2004)01-0005-04

The Main Points of Rural Tax and Cost reform
Qi Zizhong. The Main Points of Rural Tax and Cost reform[J]. Journal of Shandong Agricultural Administrators' College, 2004, 20(1): 5-8
Authors:Qi Zizhong
Abstract:Rural tax and cost reform is the 3th significant reform of rural area in new China after land reform and familycontract operation, rural tax and cost reform is to alleviate the burden of peasants that effects a permanent cure. It has notonly promoted the recovery increase of peasants income strongly , and has driven other rural reforms,is promoting ruraleconomic development and social advance.However,since the reform of every place still has the problems like that basicwork is not sound, policy propaganda has not gone deep into , conducting policy has not go to position, single soldierenters can not accord to reforms,etc. So the task of rural tax and cost reform is still formidable.
Keywords:Rural tax and cost   tax and cost reform   reduce the burden of peasants
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