| 民族自治地方农村税费改革问题调查研究——以柳州市三江侗族自治县为例 |
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| 引用本文： | 潘弘祥,汤振华.民族自治地方农村税费改革问题调查研究——以柳州市三江侗族自治县为例[J].湖北广播电视大学学报,2006,23(4):103-106. |
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| 作者姓名： | 潘弘祥 汤振华 |
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| 作者单位： | 中南民族大学,法学院,湖北,武汉,430074 |
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| 摘 要： | 农村税费改革是我国继土地改革、家庭联产承包责任制之后的又一次农村重大制度创新。民族自治地方农村税费改革是我国农业税费改革的重要组成部分,推进民族自治地方农村税费改革意义重大。民族自治地方实施农村税费改革已取得重大成效,但依然面临发展困境。要克服发展困境,确保民族自治地方农村税费改革顺进行,必须做好相关配套改革。
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| 关 键 词： | 民族自治地方 税费改革 困境 对策 |
| 文章编号： | 1008-7424（2006）04-0103-04 |
| 收稿时间： | 12 28 2005 12:00AM |
| 修稿时间： | 2005-12-28 |
Investigation and Research About Reform Of Country Taxation and Fees Of Regions Of National Autonomy──With the Example Of SanJiang Autonomy Contry Of Dong Nationality In LiuZHou City |
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| PAN Hong-xiang,TANG Zhen-hua.Investigation and Research About Reform Of Country Taxation and Fees Of Regions Of National Autonomy──With the Example Of SanJiang Autonomy Contry Of Dong Nationality In LiuZHou City[J].Journal of Hubei Radio& Televisonuniversity,2006,23(4):103-106. |
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| Authors: | PAN Hong-xiang TANG Zhen-hua |
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| Abstract: | Taxation reform in countryside is another important system innovation in countryside after land reform and family-based contracted responsibility system. Countryside taxation reform in the regions of national autonomy is an important component in Chinese countryside taxation reform.It has gained great achievement,but still in a dilemma.To facilitate the taxation reform in the regions of national autonomy,relative reforms must be done. |
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| Keywords: | Regions of national autonomy Taxation and fees reform Dilemma Countermeasures |
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