摘要
通过对山东省农村税费改革实施状况进行的抽样调查,可以看出农村税费改革已经取得了很大的成绩,但在政策宣传力度、乡镇财政收入、乡村债务、义务教育等方面还存在一些问题,且这些问题的发现对于完善税费改革制度、巩固税费改革的成果具有重要的理论参考价值和实际指导意义。
According to the sample survey on the situation of Shandong rural Tax-fee Reform, this paper shows that rural Tax-fee Reform has got obvious effect, but on the contrary, there are also some problems in the policy publicity, the township financial incoming, the township debt and the compulsory education. Solving these problems will deeply improve the system of Tax-fee Reform and consolidate the reform of Tax-fee in the theory and practice.
出处
《生态经济》
CSSCI
北大核心
2006年第4期62-65,共4页
Ecological Economy
基金
山东农业大学三农问题研究基金资助项目研究成果之一
关键词
农村税费改革
农民负担
乡村负债
rural Tax-fee Reform
peasant＇s burden
township debt
