关于农村税费混征的思考孙达清，陈峰，郑传祥随着社会各项事业发展的需要，农村收费项目增多，在农民负担越来越重的情况下，基层为完成任务，借用农税法规之威力，采用税费混征收取各种费已成为普遍现象，进而导致农税征管环境日趋恶化，人为的造成“收税难”的状况，已... Reflections on the Mixed Inclusion of Rural Taxes and Taxes SUN Daqing, CHEN Feng, ZHENG Chuanxiang With the development of various social undertakings, there are more rural toll projects. When the peasants are burdened with heavier burdens, the grassroots units, in order to complete their tasks and borrow agricultural tax regulations Power, the use of taxes and fees mixed collection of various fees has become a common phenomenon, which led to the deterioration of the tax collection and management environment, artificially creating a “tax hard” situation, has ...