摘要
近期政府推行的力图减轻农民负担的税费改革,仅从规范乡镇政府的乱收费行为,理顺乡镇政府与农民的关系入手,是不能彻底减轻农民负担的,只能是治标之策.要想彻底减轻农民负担,解决农民负担过重问题,应该从城市偏向的国民收入分配政策和城乡二元税制结构的制度性根源入手.因此,要探寻减轻农民负担的治本之策,就必须统一城乡税制,调整城市偏向的国民收入分配政策.
In this paper,the author expounds that the recent Tax-expense Reform in rural areas can only regulate the fee-collecting conduct of government and straighten out government-farmer relationships,yet it cannot fundamentally lighten the burden of farmers,which is a syinptom-cure tactics.straighten,In order to reduce the load of farmers,root-cure tactics must be carried out,that is,the townsided national income distribution policy should be adjusted and the unified town-country tax system should be adopted.
基金
安徽省教育厅社会科学基金
关键词
农民负担
农村税费改革
城乡统一税制
burden of farmers,tax-expense reform in rural areas,unified town-country tax system.
