由农村税费改革引发的思考  

Reflections on the Reform of Taxation in Rural Areas

作　　者：赵亭[1] 

机构地区：[1]北京林业管理干部学院,北京102600

出　　处：《北京林业管理干部学院学报》2004年第1期42-44,51,共4页

摘　　要：农村税费改革在切实减轻农民负担,维护农村稳定方面取得了很大成果,但仍存在一些问题,应及时调整改革思路,不断完善改革方案,深入推进农村税费改革,建立一个符合市场经济要求,促进农村经济和农业生产建康、持续发展的城乡统一的现代化农业税收制度。The reform of taxation has gained considerable achievements in reducing the farmers tax burden and hence maintaining the stability in the rural areas, but some problems still remain, which shall be dealt with by promptly adjusting the reform guidelines, continuously improving the reform schemes, deepening the implementation of taxation reform in the rural areas, and finally establishing a modern agricultural taxation system coordinated with the cities and the countryside to meet the requirements of market economy and enhance the sustainable development of rural economy and agricultural production healthily.

关 键 词：农业税 费改税 降低税率 

分 类 号：F323.8[经济管理—产业经济]