进一步调整完善农村税费改革的思考  

How to Perfect the Reform of Agricultural Taxes and Expenses in the Rural Areas

作　　者：周愉晴[1] 

机构地区：[1]秦皇岛广播电视大学,河北秦皇岛066001

出　　处：《河北法学》2004年第5期55-57,共3页Hebei Law Science

摘　　要：农村税费改革试点工作已取得了明显成效 ,较好地贯彻了“减轻、规范、稳定”的原则。随着此项改革的深入 ,试点地域扩大到了全国 ,一些新情况新问题凸显。研究新情况、解决新问题 ,及时调整改革思路 ,完善政策措施 ,才能进一步深化农村税费改革 。The experiments on the RATE in some rural areas have been obviously achieved. It's better to implement the principles of reduction, standard and stability. With further reforming , the experiment areas extend to the whole country. Some new problems have appeared with the new situations. In order to further deepening the RATE , we should study the new situations, resolve the new problems, adjust the reform thoughts and perfect the policies and measures. So that we can realize the final aim of reform.

关 键 词：农村 税费体制 改革 农业税制 农民负担 农业税征管工作 

分 类 号：F812.8[经济管理—财政学]