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税费改革带来的难题解析
引用本文:任梅,周志太.税费改革带来的难题解析[J].白城师范学院学报,2004(3).
作者姓名:任梅  周志太
作者单位:吉林省白城水利设计 院137000 (任梅),安徽财经大学 233011(周志太)
摘    要:农村税费改革带来的问题是:乡村负债难以消化,″普九″发展受阻,基层政权组织的运转困难,农村社会保障制度缺失。暴露了农业税制度缺陷。对策是:限期解决乡村负债,加大国家转移支付力度,撤消乡政府层次,初步建立农村社会保障制度,化解″大集团″与″小集团″的利益矛盾,提高基层干部领导经济的水平,实现农民减负增收、教育发展和基层政权等公共产品的正常运转。

关 键 词:乡村财力  公共产品  转移支付  农业税

The Solution to The Problem of The Reform Tax and Fee in The Rural
Ren Mei,Zhou Zhitai.The Solution to The Problem of The Reform Tax and Fee in The Rural[J].Journal of Baicheng Normal College,2004(3).
Authors:Ren Mei  Zhou Zhitai
Institution:Ren Mei Zhou Zhitai
Abstract:The problem of the reform tax and fee in the rural are debt crisis of the government in the countryside and village; the development of the 9 years compulsory education is suffocated, the grass roots regime organize running hard and lose the ensure system of the rural society. It uncovers the disfigurement of the agriculture tax system. The countermeasure is to solve the rural debt in limit term, the strength of distract payment of state, cut down the staffs of rural government, first constitute the ensure system of the rural society, figure out the benefit conflict between the large group and little group, increase the level of guidance economy of the grass roots leaders, carry out that the farmer more earning less debt, education development and public products running in the countryside.
Keywords:rural financial  public products  distract payment agriculture tax
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