论文部分内容阅读
国家财政部透露,农村税费改革今年将在全国范围内全面铺开,总的方针和要求是:加强领导,完善政策;扩大试点,积累经验;配套推进,稳步实施,切实减轻农民负担,确保农村税费改革取得成功。主要内容是取消乡统筹、村提留和其他面向农民征收的一切行政性收费,同时适当提高现行农业税和农业特产税税率。在此方针和内容的指导下,各省结合其实际情况都做了具体部署。安徽省农村税费改革试点方案的主要内容可概括为“三个取消,一个逐步取消,两个调整,一项改革”。即取消乡统筹,取消农村教育集资,取消屠宰税;逐步取消统一规定的劳动积累工和义务工;调整农业税政策,调整农业特产税;改革村提留征收使用办法。
The Ministry of Finance disclosed that the reform of rural taxes and fees will be fully rolled out nationwide this year. The general guidelines and requirements are: to strengthen leadership and improve policies; to expand pilot projects and accumulate experience; to promote and steadily implement the program so as to reduce farmers’ burden and ensure Rural tax reform succeeded. The main content is to abolish the overall planning of townships, villages and other administrative charges imposed on peasants, and at the same time appropriately increase the current agricultural tax and special agricultural tax rates. Under the guidance of this policy and content, all provinces have made concrete arrangements in light of their actual conditions. The main contents of the experimental program of rural tax reform in Anhui Province can be summarized as “three cancellations, one gradual cancellation, two adjustments and one reform.” That is to cancel the rural areas overall plan, cancel the rural education fund-raising, abolition of slaughtering tax; phased out uniform provisions of labor accumulation and volunteers; agricultural tax policy adjustment, adjustment of agricultural products tax;