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为贯彻中共中央、国务院关于进行农村税费改革试点工作的精神,保证改革试点工作的顺利进行,达到预期目的,特制定本办法。 一、转移支付的必要性 实行农村税费改革,是规范农村税费制度,遏制面向农民的乱收费、乱集资、乱罚款和各种摊派,从根本上解决农民负担问题的一项重大措施。既有利于改善党群、干群关系,维护农村社会稳定,又有利于贯彻依法治国,推进农村基层政府转变职能,精简机构,促进农村经济的发展。随着农村税费改革的实
In order to carry out the spirit of the CPC Central Committee and the State Council on conducting pilot work of rural taxes and fees reform, ensure the smooth progress of the reform pilot work and achieve the expected purpose, this approach has been formulated. I. The Necessity of Transfer Payment The reform of rural taxes and fees is a major measure to standardize the system of rural taxes and fees and to curb the indiscriminate collection of fees, indiscriminate collection of funds, fines and various apportionments to peasants and solve the peasants’ burden fundamentally. It is not only conducive to improving the party-masses and the relationship between the cadres and the masses, but also maintaining social stability in rural areas. It is also conducive to implementing the principle of governing the country according to law, promoting the transformation of the functions of rural grass-roots-level government, streamlining institutions and promoting rural economic development. With the reform of rural taxes and fees