农村税费改革的难点及其对策

农村税费改革是一项从根本上解决农民负担问题、规范农村分配关系的重大改革。改革试点工作开始两年以来 ,已取得了一定的成果和经验 ,但由于各地实际情况的差异和改革积累的矛盾较多 ,使得改革在实践中不得不面对并解决改革前意想不到的问题和困难。与此同时 ,还需总揽全局 ,协调当前的农村税费改革与已开展和正在开展的农村改革之间的矛盾冲突和关系。拟从这几个方面做一初步探讨

Rural Tax- for- Fee Reform in China: Difficulties and Solutions

The rural tax-for-fee reform is a significant reform, which aims at fundamentally reducing farmers' financial burdens and regulating the distribution relationships in rural areas. Some progress and experience have been achieved in the past two years since the beginning of the experiments with the rural tax-for-fee reform. However, the reform has to encounter and resolve those unexpected problems and difficulties because of the existing contradictions and the differences from the reality in different places. At the same time, it is necessary to properly deal with the conflicts and relationship between the current rural tax-for-fee reform and some other reforms which are being implemented in rural areas. The above-mentioned content is discussed in this paper.