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论农村税费改革中的制度供给缺位问题
引用本文:赵丙奇.论农村税费改革中的制度供给缺位问题[J].软科学,2003,17(6):70-72.
作者姓名:赵丙奇
作者单位:宁波大学,商学院,浙江,宁波,315211
摘    要:从各地试点情况看,农村税费改革存在着农民负担易反弹等问题。要真正实现农村税费改革的目标,关键是建立合理的农村公共产品供给制度、农村组织制度和土地制度,以保障农民的经济地位和政治地位。

关 键 词:农村税费改革  制度缺位  农民权益
文章编号:1001-8409(2003)06-0070-03

The Issue of System Supply Vacancies in the Tax and Fees Reform in Rural Areas
ZHAO Bing-qi.The Issue of System Supply Vacancies in the Tax and Fees Reform in Rural Areas[J].Soft Science,2003,17(6):70-72.
Authors:ZHAO Bing-qi
Abstract:As shown in the pilot records, the burden on farmers tends to rebound in the tax and fees reform in rural areas. In order to achieve the goals of tax and fees reform, it is of vital significance to construct a rational supply syst em of public products, an organizational system and land system in rural areas, so as to protect the economic and political position of farmers.
Keywords:tax and fees reform in rural areas  vacancies of system  rights and in terests of farmers
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