摘要
税收理论和中国农村税费制度演变的历史启示我们,农村税费制度的改革必须重视农民各群体的利益差别,实现农民合理负担的前提是依据农民的负担能力征税。改革以来,我国农民负担中的一个基本问题是农民负担的畸轻畸重,其根源在于平摊税费的方式与农民的分化之间的矛盾。改革平摊税费的方式是当前农村税费制度改革的重点,农村税费制度改革的方案也需要朝着现代化和国际化的方向前进一步。
T he reform of rural tax-fee system must pay attention to benefit difference of eac h peasant group,the prerequisite of realizing peasant's reasonable burden is t hat taxation must be based on peasant's bearing capacity.Changing the way of di stributing averagely tax-fee is emphasis of changing current rural tax-fee sy stem,the plan of changing rural tax-fee system should be formulated in the mor e modernizing and more internationalizing direction.
出处
《江西财经大学学报》
2003年第3期49-53,共5页
Journal of Jiangxi University of Finance and Economics
