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实行农村税费改革,是新中国成立50多年来农村继土地改革、实行家庭联产承包经营责任制之后的第三次重大改革。农村税费改革顺应了形势发展的需要,深受基层干部和农民群众的欢迎,为加强农村基层组织建设提供了难得的机遇。但在具体实施中也出现了一些矛盾,对农村基层组织
The implementation of the rural tax-fee reform is the third major reform after the founding of the People’s Republic of China over the past 50 years in the rural areas following the land reform and the implementation of the household contract responsibility system. The reform of taxes and fees in rural areas conforms to the needs of the development of the situation and is well received by the grassroots cadres and peasants. This has provided a rare opportunity for strengthening the grassroots organizations in rural areas. However, some contradictions also appeared in the implementation of the grassroots organizations in rural areas