摘要
近年来,在民收入增长缓慢,城乡居民收入差距进一步扩大,“三农”问题成为制约国民经济发展的瓶颈。农民收入增长缓慢的原因来自农民增收能力不足和农民负担过重两方面。农村税费改革是减轻农民负担的最直接有效的措施,实践证明,农村税费改革的成功以及保证农民负担在减轻后不反弹的关键在于各项配套措施的到位,这些配套措施包括乡镇机构改革和人员分流,加大中央、省、地级政府对县乡两级的财政转移支付力度,保证县乡两级财政预算不留缺口,建立规范的农业税法,加快粮食流通体制的改革等,这些配套制度的完善不仅是农村税费改革成功的重要保证,而且也会对农村经济发展起巨大的促进作用。
In recent years,the comparatively slow development of rural economy and the increasing income gap beteen urban and rural residents have hindered the national economic development. The low growth rate of farmers' income is caused mainly by two factors: the inadequate capacity of income increase and heavy burdens of taxes and fees. The rural taxation reform is a direct and effective way to reduce the farmers' burden of taxes and fees. Experiences in the experimentation with the reform of taxes and fees in the past years show that the practice as top priority to ensure the success of the reform and prevent from a relapse is that a serial suitable supporting measures should be adopted in the reform. Such supporting measures include the following practisesithe reform of administrative setup of government at township level to reduce its payrole; adopting the policy of financial transfer payments in subsidies by the Central Government and goverments at provincial and prefectural levels to ensure that there will not be a shortfall in financial resources of governments both at county and towe-ship levels) the establishment of regular law of agricultural taxation and stepping up the reform of the grain distribution system. The full adoption of the above-mentioned supporting measures is not only a guarantee to the success of the reform of taxation and fees in the countryside but also a powerful promotion to the development of rural economy in China.
出处
《十堰职业技术学院学报》
2003年第1期37-41,共5页
Journal of Shiyan Technical Institute
关键词
农村
税费改革
经济发展
税法
粮食流通体制
农民负担
减负
the reform of taxation and fees system in the countryside
the reduction of farmers' burdens
income increase
