| 对新形势下农村税费改革的思考 |
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| 引用本文： | 朱沙,林柏旬.对新形势下农村税费改革的思考[J].内江师范学院学报,2004,19(5):31-33. |
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| 作者姓名： | 朱沙 林柏旬 |
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| 作者单位： | 1. 四川师范大学,经济学院,四川,成都,610068
2. 西南政法大学,重庆,400031 |
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| 摘 要： | 农村税费改革是我国当前涉及“三农”问题的一项重大改革,是利国利民的伟大举措,是农村财政改革的重要内容。推行农村税费改革就要以公共财政理论作指导,建立以税收为主导的农村财政收入分配制度．运用公共财政理论推进农村税费改革,从根本上解决“三农”问题。
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| 关 键 词： | 农村税费 农村财政 公共财政 |
| 文章编号： | 1671-1785(2004)05-0031-03 |
| 修稿时间： | 2004年3月18日 |
A Reflection on the Reform of Taxation and Charges in Rural Areas in the New Period |
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| ZHU Sha,LIN Bo-xun.A Reflection on the Reform of Taxation and Charges in Rural Areas in the New Period[J].Journal of Neijiang Teachers College,2004,19(5):31-33. |
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| Authors: | ZHU Sha LIN Bo-xun |
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| Institution: | ZHU Sha~1,LIN Bo-xun~2 |
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| Abstract: | The reform of taxation and revenue in rural areas is an important one concerning "the country, farmers and agriculture" in China at present, which is a significant action benefiting both the state and the people and an important part of the financial reform in rural areas. This reform must be enforced under the guidance of the public financial theory, which focuses on setting up the financial system of revenue and distribution in rural areas with taxation the leading factor and applying the public financial theory to enforce the reform of taxation and revenue in rural areas so as to fundamentally solve the problem of "the country, farmers and agriculture". |
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| Keywords: | taxation and charges in rural areas rural finance public finance |
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