摘要
在中国历史上,多次税费改革最终都没有解决好乱收费、滥收费这一顽症,始终徘徊在"黄宗羲定律"的怪圈中。农村税费改革是农村改革的核心和关键,确保改革突破"黄宗羲定律"怪圈,首先要完善财税体制,尽快在全国范围内取消农业特产税,也要改变农村税费"孤军深入"的困境,形成农村税费改革与其它相关改革良性互动的局面。
In Chinese history,the problems of arbitary and excessive charges have never been settled by conducting the reform in tax and fee,which has been governed by'HUANG Zong-xi's law'.The reform in tax and fee in rural areas is the core of and key to the success of the refoms in rural areas.To ensure that the reform can break through 'Huag Zong-xi's law',we should improve the fiscal levy system,abolish the tax on agricultural specialities throughout the country as soon as possible and creat the situation in which the reform in tax and fee and other reforms are benignly interactive.
出处
《中共山西省委党校学报》
2004年第2期66-68,共3页
Journal of Shanxi Provincial Committee Party School of C.P.C
关键词
农村税费改革
“黄宗羲定律”
突破
reform in tax and fee in rural areas
HUANG Zong-xi's law
break through
