我国历史上农村税费改革的经验教训及启示  

The Reform of Taxation System in China: Historical Lessons

作　　者：孙敬水[1] 

机构地区：[1]浙江工商大学经济学院,杭州310015

出　　处：《农业经济问题》2004年第11期7-11,共5页Issues in Agricultural Economy

摘　　要：本文概述了我国农民负担史上税外收费的特点、成因及后果 ,分析了我国历史上三次重要的农村税费改革及其经验教训 ,对我国当前农村税费改革提供了深层次的启示。There were three major reforms of the rural taxation system in China. The paper analyzes the characteristics, causes and consequences of all the 'fees' collected from the farmers, from a historical perspective. The experience and lessons must be considered in the ongoing reform of the taxation system in rural China

关 键 词：农村 税费改革 农业税 中国 农业 农民 

分 类 号：F812.42[经济管理—财政学]