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解读农村税费改革
引用本文:杜爽.解读农村税费改革[J].长春大学学报,2004,14(1):24-26.
作者姓名:杜爽
作者单位:东北师范大学日本研究所 吉林长春 130024
摘    要:目前,我国农村税费改革已初见成效,但仍存在许多难点,如乡村负债过重,运转困难,影响税费改革的顺利推进;改革意见分歧大,改革试点模式少;配套改革复杂性强等。因此,加快农村税费改革,必须双管齐下,将农村税费制度与税费外制度改革结合起来,以宏观改革为根本,深化整个配套改革。

关 键 词:农村  税费改革  农民负担  配套改革
文章编号:1009-3907(2004)01-0024-03
修稿时间:2003年6月17日

Answer tax money's reform in country
DU Shuang.Answer tax money''''s reform in country[J].Journal of Changchun University,2004,14(1):24-26.
Authors:DU Shuang
Abstract:At present,the tax money's reform in China has got initial results,but there are also a lot of difficulties such as heavy debt in the country,running with difficulty,smooth advance of affecting the taxtion reform,large difference of reform opinions,few reform experimental models and strong complexity of supporting reform.Therefore,if we want to speed up the taxation's reform in the country,we must work both ways to combine the tax system reform in the country with other systems of reform.Macroscopic reform is of basic importance and the whole supporting reform should be deepened.
Keywords:country  taxation reform  effect  difficulty  countermeasure  
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