| 公平视角的农村税费改革 |
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| 引用本文： | 黄萍,黄万华.公平视角的农村税费改革[J].统计教育,2003(6):27-29. |
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| 作者姓名： | 黄萍 黄万华 |
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| 作者单位： | 成都信息工程学院 四川成都610103
(黄萍)，四川大学公共管理学院 四川成都610056(黄万华) |
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| 摘 要： | 本文认为农村税费改革并不能真正减轻农民负担,从税赋公平的角度,对我国农村税费负担进行了分析,并对我国农业税制与国际农业税制作了比较分析,提出了减轻农民负担的根本出路。
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| 关 键 词： | 税赋公平 税费改革 |
On the reform of agricultural taxes and charges in rural area from fair angle |
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| Huang Ping,Huang Wan- hua.On the reform of agricultural taxes and charges in rural area from fair angle[J].Statistical education,2003(6):27-29. |
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| Authors: | Huang Ping Huang Wan- hua |
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| Institution: | Huang Ping Huang Wan- hua |
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| Abstract: | This paper considers the reform of agricultural taxes and charges which aims to retain the agricultural taxes can not really eases the burden of taxes and charges on peasants .The paper analyses the taxes and charges burden in rural area from fair angle and compares the agricultural taxes system of our country, with that of some other countries, then advances the fundamental way out of relieving the taxes and charges burden on peasants. |
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| Keywords: | fair of taxes burden reform of taxes and charges |
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