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2003年7月起在广东全面实施的农村税费改革,是一场涉及面广、触及深层次矛盾的伟大革命,也是实践“三个代表”重要思想,求发展、保稳定的一项“民心”工程。从湛江市各县(市、区)的情况来看,笔者认为这项改革目前虽已接近尾声,但仍存在一些亟待解决的问题。 一、存在的主要问题 (一)计税土地瞒报、漏报现象尤为突出。按照税改政策规定,调整后的计税土地以第二轮承包面积为基础,根
The reform on rural taxes and fees, which was fully implemented in Guangdong since July 2003, is a great revolution involving a wide range of issues and a deep-seated conflict. It is also a “popular feeling” of practicing the important thinking of the “Three Represents” and seeking development and stability "engineering. Judging from the situation of all counties (cities and districts) in Zhanjiang, the author believes that this reform, although coming to a close, still has some problems to be solved urgently. First, the main problems (a) Taxable land concealment, underreporting is particularly prominent. In accordance with the provisions of the tax reform policy, the adjusted tax-paid land is based on the second round of contract area