| 中国农村税费改革的配套政策及其局限性分析 |
| |
| 引用本文： | 刘银喜.中国农村税费改革的配套政策及其局限性分析[J].内蒙古师范大学学报(哲学社会科学版),2007,36(1):93-96. |
| |
| 作者姓名： | 刘银喜 |
| |
| 作者单位： | 内蒙古大学,公共管理学院,内蒙古,呼和浩特,010021 |
| |
| 摘 要： | 随着我国市场经济体制的不断完善和“三农问题”的日益显性化，农村税费改革，尤其是全面取消农业税政策的推行，成为当前减轻农民负担、构建和谐社会扣新农村建设的主要政策工具。但是，农村税费改革是一项系统工程，需要政治、经济、社会各层面的配套政策保障实施。笔者以取消农业税为切入点，全面分析农村税费改革过程中各级政府配套政策措施的局限性,提出了通过构建农村公共财政体制来巩固农村税费改革成果，维护税费改革政策可持续性的预想。
|
| 关 键 词： | 农村税费改革 配套政策 局限性 |
| 文章编号： | 1001-7623（2007）01-0093-04 |
| 修稿时间： | 2006-08-15 |
ANALYSIS OF THE SUPPORTING POLICIES OF THE RURAL TAX AND FEE REFORM IN CHINA AND THEIR LIMITATIONS |
| |
| LIU Yinxi.ANALYSIS OF THE SUPPORTING POLICIES OF THE RURAL TAX AND FEE REFORM IN CHINA AND THEIR LIMITATIONS[J].Journal of Inner Mongolia Normal University (Philosophy & Social Science),2007,36(1):93-96. |
| |
| Authors: | LIU Yinxi |
| |
| Institution: | College of Public Management, Inner Mongolia University, Huhhot, Inner Mongolia, China 010021 |
| |
| Abstract: | With the continual perfection of China's market economic system and the increasing dominance of "Three Agricultural Problems," the rural tax and fee reform,especially the complete canceling of rural taxes,becomes the main policy instrument of lightening peasants' burden,constructing the harmonious society and building the new countryside.However,the rural tax and fee reform is a systematic project and it needs the guarantee of supporting political,economic and social policies at all levels.This article,starting from the canceling of rural taxes,offers an overall analysis of the limitations of the supporting policies and measures from governments of all levels in the process of the reform,and advances the anticipation of consolidating the reform achievements by means of constructing public rural financial system and maintaining the sustainability of the reform policy. |
| |
| Keywords: | the rural tax and fee reform supporting policies limitations |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
