摘要
农村税费改革实际上是一个系统工程 ,牵一发而动全身 ,改革过程中已经出现或潜在的问题依然不容乐观 ,必须给予足够重视 :农村工作经费矛盾如何解决 ;农村政权到底还要不要存在 ;农业税最终的归宿在哪里 ;农村市场究竟如何最终融入统一大市场 ;公共财政在农村如何有所作为等 ,这些问题及其应对策略都值得探讨和分析。
Since the first round of fee-tax reform in rural areas, farmers burdens were eased a lot. At present, this reform has been promoted national wide. However, the fee-tax reform in rural areas is a systematic project. The existing and potential problems in the reform should not be neglected. Some of them are: how to solve the problem of outlays for working in rural areas; is it necessary to maintain the political power of rural areas? Where is the ultimate end of agricultural tax? How does rural market blend in the unified market? What is the role of public finance in rural areas? This paper analyzes these problems and proposes some suggestions.
出处
《财经科学》
CSSCI
北大核心
2004年第3期72-75,共4页
Finance & Economics
关键词
农村税费改革
乡镇政权
公共财政
(Fee-tax reform in rural areas)
(Political power of counties and towns)
(Public finance)
