| 由农村税费改革引发的思考 |
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| 引用本文： | 赵亭.由农村税费改革引发的思考[J].高校教育管理,2004(1). |
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| 作者姓名： | 赵亭 |
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| 作者单位： | 北京林业管理干部学院 北京 |
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| 摘 要： | 农村税费改革在切实减轻农民负担,维护农村稳定方面取得了很大成果,但仍存在一些问题,应及时调整改革思路,不断完善改革方案,深入推进农村税费改革,建立一个符合市场经济要求,促进农村经济和农业生产建康、持续发展的城乡统一的现代化农业税收制度。
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| 关 键 词： | 农业税 费改税 降低税率 |
Reflections on the Reform of Taxation in Rural Areas |
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| Zhao Ting.Reflections on the Reform of Taxation in Rural Areas[J].Journal of higher Education Management,2004(1). |
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| Authors: | Zhao Ting |
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| Institution: | Beijing Forestry Management Staff College |
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| Abstract: | The reform of taxation has gained considerable achievements in reducing the farmers tax burden and hence maintaining the stability in the rural areas, but some problems still remain, which shall be dealt with by promptly adjusting the reform guidelines, continuously improving the reform schemes, deepening the implementation of taxation reform in the rural areas, and finally establishing a modern agricultural taxation system coordinated with the cities and the countryside to meet the requirements of market economy and enhance the sustainable development of rural economy and agricultural production healthily. |
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| Keywords: | agricultural tax collect taxes instead of fees lower the tax rate |
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