农村税费改革新思路  

New Thoughts on Rural Fee and Tax Reform

作　　者：陈富生[1] 边俊杰[1] 

机构地区：[1]南方冶金学院经济管理学院,江西赣州341000

出　　处：《贵州财经学院学报》2003年第5期27-30,共4页Journal of Guizhou College of Finance and Economics

摘　　要：农村税费改革在取得重大成效的同时暴露出一系列问题,因而农村税费改革的进一步推行应有新的思路:立足于当前建立公共财政和加入世贸组织的历史背景,注重农业税收和财政体制创新,以实现财政聚财功能和公平效率原则。从具体措施上看应推进相关体制创新和配套措施的实施。While great achievements have been made in the rural fee and tax reform, a serie s of problems have been revealed. Therefore, there should be new ideas to furthe r implement the reform: basing the reform upon the historical background of esta blishing public finance and China's accession to the WTO, and putting emphasis u pon innovation of rural taxation and fiscal institutions, so as to fulfill the f und-raising function and the principle of equity and efficiency of public financ e. As to specific measures, we should promote related institutional innovation a nd the implementation of supporting measures.

关 键 词：农材税费改革 财政体制创新 公平效率 税收制度 转移支付制度 

分 类 号：F812.8[经济管理—财政学]