农村税费改革中难点问题的对策研究

在当前进行的农村税费改革中,最为集中和突出的难点和矛盾就是处理好减轻农民负担与保障农村基层政权正常运转之间的两难局面。笔者认为,要解决这一问题,完善改革方案是内部保证,规范涉农制度是制度保证,完善农民增收机制是根本保证,有效化解乡镇财政危机是迫切要求。惟有综合运用多种举措,才能顺利推进税费改革的深入开展。

The Study of the Countermeasure of the Difficulties in Country''''s Tax and Charge Reformation

At present,during the process of rural tax and charge reformation,the most central and obvious difficulty and contradiction is to deal with the dilemma problem of decreasing peasants' burden and ensuring the normal operation of rural basic regime.The author holds the view that in order to solve this problem,the internal assurance is to improve the reformation program,the system assurance is to normalize the rules related to peasants and the basic assurance is to perfect the mechanism of increasing peasants' income.The urgent requirement is to solve the villages and towns'financial crisis.Only through combining all kinds of measures can the tax and charge reformation be carried out deeply.