| 税费改革与乡村债务互动关系研究 |
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| 引用本文： | 牛竹梅. 税费改革与乡村债务互动关系研究[J]. 山东农业大学学报(社会科学版), 2001, 3(4): 65-67 |
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| 作者姓名： | 牛竹梅 |
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| 作者单位： | 山东农业大学经济管理学院,山东,泰安,271018 |
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| 摘 要： | 乡村债务是制约当前农村、农业经济发展的首要问题.如何消减乡村债务,加快我国农村经济发展,提高农民收入,是经济学界正在探讨的一个重要问题.本文从税费改革与乡村债务互动关系入手,分析了乡村债务形成的重要原因是我国农村现存税费制度不合理,提出乡村制度消减迫切需要税费改革,税费改革对乡村债务消减具有积极的推动作用.
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| 关 键 词： | 债务 乡村债务 税费改革 |
| 文章编号： | 1008-8091(2001)04-0065-03 |
| 修稿时间： | 2001-03-20 |
Studying on the relation between rural taxes reform and excessive village debt |
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| NIU Zhu-mei. Studying on the relation between rural taxes reform and excessive village debt[J]. Journal of Shandong Agricultural University, 2001, 3(4): 65-67 |
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| Authors: | NIU Zhu-mei |
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| Abstract: | Village debt is the first problem which restrict the development of countryside and agriculture in our country.How to remove excessive village debt and quicken the development of countryside and agriculture to raise the income of farmers,is a probing problem.Studying with the interaction of the rural taxes reform and excessive village debt, the article try to analyze that the cause of excessive village debt is unreasonable rural taxes system.The author point out that the removing excessive debt urgent need rural taxes reform, and the rural taxes reform would push ahead the removing of excessive debt. |
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| Keywords: | debt rural debt rural taxes reform |
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