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农村税费改革的短期效应及制度局限性
引用本文:赵复强.农村税费改革的短期效应及制度局限性[J].渭南师范学院学报,2005,20(3):37-40.
作者姓名:赵复强
作者单位:德州学院,经济管理系,山东,德州,253023
摘    要:农村税费改革是减轻农民负担,促进农村经济持续发展,维护社会稳定的革命性变革。从短期来看,良性效应明显,但也暴露了农村深层次的矛盾。我们应充分认识农村税费改革制度设计的局限性,建立农民减负的长效机制。

关 键 词:农村税费改革  短期效应  制度局限性
文章编号:1009-5128(2005)03-0037-04

Recent Effect of the Rural Taxation Reform and Limitation of the Institution
ZHAO Fu-qiang.Recent Effect of the Rural Taxation Reform and Limitation of the Institution[J].Journal of Weinan Teachers College,2005,20(3):37-40.
Authors:ZHAO Fu-qiang
Abstract:The rural reform of the tax and fee is a revolution to relieve the farmers' economical burden to prompt the development of the rural economy and to sustain the steady of the socialist effectively. But the deeper problems are exposed. We should recognize the limits of the design and make consistent and effective institution to relieve the farmers' economical burden.
Keywords:rural taxation reform  recent effect  limitation of the institution
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