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乱摊派、乱收费和粮食定购价格低且又购销严重倒挂,这是当前我国财政经济工作中公认的两大难题.为解决这两大难题,我们建议借鉴我国历史上的“摊丁入地”法,废除现行农村各种摊敛,把合理的收费项目并入农业税统一征收,以降低和稳定农民负担;同时采取农业税征收实物——粮食的办法,取代现行的合同定购,以解决粮食定购和议购之间、农村购粮与城市销粮之间以及粮食亏损与财政负担之间的矛盾,理顺国家与农民的分配关系,建立粮食征收供销新秩序,收一举数得之利.一、山东省农业税、粮食购销、农村摊敛的基本状况和主要问题(一)农业税.建国初期,中央核定山
In order to solve these two major problems, we propose to draw lessons from the history of China’s “ding ding into the ground ”Law, to abolish all kinds of existing rural areas of convergence, the rational integration of fees charged into the agricultural tax unification, in order to reduce and stabilize the peasants burden; at the same time to take agricultural tax levied in kind - food approach to replace the existing contract order to solve the food Order and negotiation between purchase of rural and urban grain sales and food losses and the financial burden between the contradiction between the state and farmers to rationalize the distribution of the establishment of a new order for the collection and delivery of food, , Shandong Province, agricultural tax, purchase and sale of food, the basic situation of rural convergence and the main problems (A) of agricultural tax.