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农村税费改革试点工作 ,在安徽省实施至今已有两年多。针对这次税费改革 ,在理论层面、政策层面都存在若干争议。本文在深入的调查基础上 ,对这次税费改革的理论基础、政策可操作性以及实践中的诸问题进行了探讨。认为 :目前的税费改革安排 ,对于解决当前农民负担问题确能起到立竿见影的效果 ;但从长期来看 ,特别是从建立合理、规范、稳定的农村利益分配格局的要求来看 ,该改革方案仍然在多方面具有过渡性制度安排的色彩。
Rural tax and fee reform pilot work in the implementation of Anhui Province has been more than two years. In response to this tax reform, there are some controversies at the theoretical and policy levels. On the basis of in-depth investigation, this paper discusses the theoretical basis, policy operability and practical problems of the tax-fee reform. He believes that the current arrangements for the reform of taxes and fees can really play an immediate and effective role in solving the current burden on peasants. However, in the long run, in particular, the requirements of establishing a reasonable, standardized and stable pattern of distribution of rural interests show that the reform The program still has the color of transitional institutional arrangements in many ways.