摘要
农业税费改革同任何事物的发展变化一样,具有两面性,在农业税费改革积极作用的同时,也应该看到其负面作用。本文从农民负担、转移支付、农村教育、农田水利基本建设、农税征收等方面存在的负面问题进行了分析,并提出了相应的对策。
There are two aspects of the agrieultural tax reform, as well as the other substance＇s development, that is the positive aspect and its negative effect. The article analyzes the negative problems above from the aspects of the farmer＇s burden, transferring payment,country education, the farmland water conservancy construction, agricultural tax collection, ere, and puts forward the corresponding countenure8.
出处
《黄冈职业技术学院学报》
2005年第3期16-19,共4页
Journal of Huanggang Polytechnic
基金
黄冈职业技术学院院级科研项目阶段成果(项目编号:2003HZY018)。
关键词
费改税
负面效益
对策
Tranform administrative fees into taxes
Negative benefit
Countermeasure
