农村税费改革与卫生筹资政策调整研究总报告(一)  

The total research report on tax and fee reform and adjustment of health funds raising policies in rural areas : part one

作　　者：农村税费改革与卫生筹资政策研究课题组 王禄生[1] 张里程[2] 孟庆跃[3] 

机构地区：[1]卫生部卫生经济研究所,100083 [2]北京医科大学,100083 [3]山东医科大学,250012

出　　处：《卫生经济研究》2000年第12期5-7,共3页

摘　　要：我国即将对农村税费制度进行改革。总报告的第一部分着重介绍农村税费改革的背景及取向 :即税与费的涵义及区别 ;全面实施税费改革的背景、意义、目标、内容与涉及的领域 ;农村税费改革试点的指导思想、基本原则、主要内容及配套措施。Tax and fee system reform in rural areas will be carried out in the near future. The background and trend of tax and fee reform in rural areas are emphatically pointed out in part one of the total report: the definitions of tax and fee and the differences between them; the backgrounds, significances, objectives, contents and concerning domains of the tax and fee reform; the guiding ideology, fundamental principles, main contents and auxiliary measures of the tax and fee reform experiments.

关 键 词：农村 税费改革 农村卫生 卫生筹资政策 

分 类 号：R127[医药卫生—环境卫生学]