减轻农民负担必须根除官僚主义  

To Alleviate the Farmer's Burden by Eradicating Bureaucratism

作　　者：杨荣华[1] 

机构地区：[1]山东省财政厅综合处

出　　处：《农业经济问题》2004年第4期62-64,共3页Issues in Agricultural Economy

摘　　要：本文认为 ,农民负担问题的实质不是上交比例问题 ,单靠“费改税”很难解决问题。减轻农民负担的根本出路在于铲除官僚主义 ,并针对当前实际情况 ,提出了三项治理措施。This thesis involves the following aspects: the essence of the farmer's burden doesn't rest upon the hand-in ratio of farmer's harvest;relying on 'tax substitute fee' won't be the final solution;the ultimate solution lies in the eradication of Bureaucratism. It also brings forward three proposals while referring to the current situation

关 键 词：农民负担 官僚主义 中国 农村税费 改革 计税依据 农村财政体制 税收制度 农村干部 

分 类 号：F323.8[经济管理—产业经济]