摘要
农村税费制度合理与否 ,直接关系到农村社会稳定、农业可持续发展和农民脱贫致富奔小康目标的实现。我国开展的不同类型的农村税费制度改革试点的实践表明 ,以税费改革作为农业税制改革的契机 ,实现两个改革的同步进行 ,是我国农村“费改税”的基本趋势。
The system of rural tax is directly concerned with social stability, continous development and weath family in the contryside.the different reforms of rural charge tax system prove that the tax reform system rural tax reform are the basic tendency for charge to tax system in China.
出处
《赣南师范学院学报》
2001年第5期74-76,共3页
Journal of Gannan Teachers' College(Social Science(2))
关键词
农村税费改革
增收节支
费改税
中国
农民负担
charge tax reform
increase production and reduce cost
from charge to tax system
