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农村税费改革是我国农村继土地改革和家庭承包经营之后的又一重大改革,是党中央、国务院为加强农业基础地位、减轻农民负担,规范农村的分配关系作出的重大决策,是农村工作实践“三个代表”重要思想的具体体现。依照党中央、国务院的部署,2000年安徽率先在全省进行农村税费改革试点,2002年农村税费改革试点范围扩大到包括湖北省在内的全省20个省份。2003年全国又新增了11个实行农村税费改革试点的省份。这样,农村税费改革便在全国全面推开。从全国各地相继进行的农村税费改革的试点工作来看,整体进展顺利,农民负担明显地得到减轻,初步规范了农村分配关系,促进了乡镇财税体制的改革和村级民主制度建设的加强。农村税费改革虽然已在全国全面推开并取得了重大进展,但仍然属于试验性质。改革中暴露出的一些问题还需要妥善解决,新的税负不公就是其中的突出问题之一。
Rural tax reform is another major reform of China’s rural land reform and after the household contract, the CPC Central Committee, State Council important decisions to strengthen the fundamental role of agriculture, reduce the burden on farmers, rural standardize the distribution relationship made, rural practice The Concrete Embodiment of the Important Thought of “Three Represents”. In accordance with the arrangements made by the Party Central Committee and the State Council, in 2000 Anhui Province took the lead in carrying out rural tax-fee reform pilot projects in rural areas. In 2002, the rural tax-fee reform pilot program was extended to 20 provinces in the province including Hubei Province. In 2003, 11 additional provinces were newly established to carry out rural taxes and fees reform pilot projects. In this way, rural tax reform will be fully rolled out across the country. From the pilot work of rural taxes and fees reform conducted successively in all parts of the country, the overall progress was smooth and the peasants’ burden was obviously alleviated. The rural distribution relations were initially regulated and the reform of township fiscal and taxation system and the construction of village-level democratic system were strengthened. Although the tax reform in rural areas has been fully rolled out across the country and made significant progress, it still belongs to the experimental nature. Some problems exposed in the reform also need to be properly resolved. One of the outstanding problems is the new tax burden.