农村税费改革的难点与解决思路

本文认为农业税费与基层政权财政困难是一个问题的两个方面.单纯的谈论农民减负问题,不重视解决目前县乡财政中存在的困难,终难从根本上解决这一矛盾;而单纯关注县乡财政中的种种困难,又容易忽视农民的税费负担问题,而且容易造成农民负担的反弹.必须将两者结合起来考虑,才有助于对这一问题的深层次把握.

On The Difficulties And Solutions Of Agricultural Tax And Reform In China

The paper tries to explain that agricultural tax and fee reform and the financial dilemma in the grass-roots governments in china form a contradiction. If we concentrate merely on reducing the farmers' burden and fail to sowe those financial problems in the county and township of China, we cannot settle tiffs problem satisfactorily. If we focus our whole attention on solving the financial dilemma and neglect the farmers' burden, the burden is very likely to re-increase. So both these two problems must be taken into consideration before this contradiction can be resolved.