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“十五”之初,我国开始了以减轻农民负担为中心,取消“三提五统”等税外收费、改革农业税收为主要内容的农村税费改革。整个农村税费改革,大致分两个阶段。第一阶段(2000年至2003年)。自2000年从安徽开始．通过逐步扩大试点省份,到2003年在全国全面铺开。其主要内容是:取消乡统筹、农村教育集资等专门向农民征收的行政事业性收费和政府性基金、集资,取消屠宰税,取消统一规定的劳动义务工,调整农业税和农业特产税政策;改革村提留征收使用办法。
At the beginning of the “Tenth Five-year Plan”, China started the reform of rural taxes and fees with the focus on alleviating the peasants’ burden and abolishing the “three grants and five systems” tax extra charges and reforming the agricultural tax revenue. The entire rural tax reform, roughly divided into two stages. The first phase (2000-2003). Since 2000, from Anhui. By gradually expanding pilot provinces, it will be rolled out nationwide in 2003. Its main contents are: abolishing administrative fees and government funds specially levied on peasants by fundraising for rural areas and fundraising for rural education, raising funds, abolishing slaughtering taxes, abolishing labor provisions that are uniformly stipulated, and adjusting agricultural tax and agricultural special product tax policies; reform Village to mention the use of collection methods.