| 农业税费改革负面效益剖析 |
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| 引用本文： | 查方能.农业税费改革负面效益剖析[J].黄冈职业技术学院学报,2004,6(4):47-49,33. |
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| 作者姓名： | 查方能 |
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| 作者单位： | 黄冈职业技术学院,湖北,黄冈,438002 |
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| 摘 要： | 农业税费改革同任何事物的发展变化一样都具有两面性,在农业税费改革积极作用的同时, 也应该看到其负面作用。本文从农民负担、转移支付、农村教育、农田水利基本建设、农税征收等方面存在 的负面问题进行了分析,并提出了相应的对策。
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| 关 键 词： | 费改税 负面效益 对策 |
| 文章编号： | 1672-1047(2004)04-0047-03 |
| 修稿时间： | 2004年9月18日 |
The Analysis on Negative Benefit for the Agricultural Taxatior |
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| ZHA Fang-neng.The Analysis on Negative Benefit for the Agricultural Taxatior[J].Journal of Huanggang Polytechnic,2004,6(4):47-49,33. |
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| Authors: | ZHA Fang-neng |
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| Institution: | Huanggang Polytechnic College Huanggang Hubei 438002 |
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| Abstract: | The reform of the agricultural taxation is the same as the development and change of anything, which has dual characters, we should see its negative functions as well as its positive roles. This text has been analized from such existing problems of the peasant's affording, transfer payment, rural education, irrigation and water conservancy capital construction, rural tax revenue etc. The text also puts forward some corresponding countermeasures . |
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| Keywords: | Transform administrative fees into taxes Negative benefit countermeasure |
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