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在农村税费改革过程中,一个突出的问题是土地面积与产量的核定和调整问题。按照税费改革的要求,改革之后农民税赋的征收是按照实际耕地面积及常年产量来核定的。而乡村两级的财政来源也取决于税赋的分成。因此,土地面积与产量的核定和调整涉及到乡镇政府、村级组织及农民群体等多方面的利益,直接导致不同群体在土地核定与调整上的矛盾,并影响到税费改革政策的落实及其发展。2002年7月,笔者就此对河南省淅川县马蹬镇双泉观村进行了为期一个半月的调查。试图解释在税费改革
In the rural tax reform process, a prominent issue is the verification and adjustment of land area and output. In accordance with the requirements of the reform of taxes and fees, the taxation of peasants after the reform is approved according to the actual cultivated area and perennial output. And the financial sources at the village level also depend on the share of taxes. Therefore, the verification and adjustment of land area and output involve the interests of township governments, village-level organizations and farmer groups, which directly lead to the contradiction between different groups in the verification and adjustment of land and affect the implementation of the tax reform policy. Its development. In July 2002, the author conducted a one and a half month investigation on Shuangquan Concept Village in Majian Town, Xichuan County, Henan Province. Trying to explain the tax reform