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江西省樟树市是全省三个税改试点县市之一,该市在推进税费改革的过程中,严格执行中央和省有关政策,始终把减轻农民负担作为改革的根本出发点,计税面积以二轮土地承包面积为依据,个别变动据实调整;计税常产采取自上而下和自下而上相结合办法确定,并得到群众认可;计税税率从轻确定,全市平均税率为6.7%;农业税计税价格执行省政府确定的标准。2001年全市应征农业税及农业税附加合计4444.7万元,与改前合同内外负担相比,农民总体减负比例达到52%,基本达到预期目标,目前改革发展态势平稳,进展顺利,群众拥护,干部满意。这次税费改革不但从制度上规范了分配关系,从根本上制止了乱收费,切实减轻了农民负担,达到了标本兼治,而且规范了税费征管,由财政部门统一征收,实行规范管理,解决了多部门、多环节收费问题,给了群众一个明白,还了干部一个清白。因此群众积极拥护,支持和参与改革,交税积极性也很
The city of Zhangshu in Jiangxi Province is one of the three pilot counties and cities in the province for tax reform. While promoting the tax-fee reform, the city strictly implemented the relevant policies of the Central Government and the provincial government and always took the reduction of the peasants’ burden as the starting point for the reform. The taxable area Based on the contracted area of the second round of land, individual changes were adjusted according to the actual situation. The regular taxation was determined by a combination of top-down and bottom-up methods, and was recognized by the masses. The tax rate was lightly determined, and the average tax rate in the city was 6.7%; Agricultural tax taxation price implementation of the provincial government to determine the standard. In 2001, a total of 44.447 million yuan was added to the agricultural tax and agricultural tax for the city. Compared with the internal and external burdens of the pre-reform contract, the overall peasant burden-reduction ratio reached 52%, basically meeting the expected target. At present, the reform and development are in a stable and smooth progress, with the masses well and the cadres satisfied. The tax reform not only standardized the distribution of the system, fundamentally stopped the arbitrary fees and effectively reduce the burden on peasants to achieve the symptoms and root causes, but also regulate the collection of taxes and fees, unified collection by the financial sector, the implementation of standardized management, Solve the problem of multi-sectoral and multi-section charges, gave the masses one to understand, and one of the cadres innocence. Therefore, the masses actively support, support and participate in the reform, so is the enthusiasm of tax payment