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农村税费改革的历史与现实思考
引用本文:石绍宾.农村税费改革的历史与现实思考[J].北京农业职业学院学报,2003,17(3):34-37.
作者姓名:石绍宾
作者单位:山东大学,山东,济南,250100
摘    要:农村税费改革是我国在农村实行的一场重大变革。它对于减轻农民负担,增加农民收入,规范农村的分配秩序以及促进社会稳定等都具有非常重要的意义。我国历史上曾经进行了很多次的农村税费改革,给我们留下了很多经验和教训,对目前正在进行的改革也具有很好的借鉴意义。

关 键 词:农村税费改革  中国  农村经济  农民负担  现状
文章编号:1671-7252(2003)03-0034-04
修稿时间:2003年3月11日

Analysis on the Rural Reform of Tax and Fee from the Historic and Realistic View
SHI Shao-bin Shandong University,Jinan Shandong.Analysis on the Rural Reform of Tax and Fee from the Historic and Realistic View[J].Journal of Beijing Agricultural Vocation College,2003,17(3):34-37.
Authors:SHI Shao-bin Shandong University  Jinan Shandong
Institution:SHI Shao-bin Shandong University,Jinan Shandong 250100
Abstract:The rural reform of tax and fee is another important innovation in our rural areas. It will reduce the farmers' burden, increase their income, perfect the rural allocation order and improve the rural stability, etc. There are many such reforms in the history. Although they all failed, they still give us many highlights, which will do good to the reform now.
Keywords:the Rural Reform of Tax and Fee  Rural Economics  Farmers'Buroen
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