| 农村税费改革"两步走"思路 |
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| 引用本文： | 胡德锌,袁宏.农村税费改革"两步走"思路[J].西南农业大学学报(社会科学版),2004,2(2):50-52. |
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| 作者姓名： | 胡德锌 袁宏 |
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| 作者单位： | 1. 中共荣昌县委党校,重庆荣昌,402460
2. 重庆三峡职业学院,重庆万州,404001 |
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| 摘 要： | 农村税费改革在全国全面推行,取得了明显的阶段性成果,但也产生了一些新的问题,为此,应采取"两步走"思路,第一步进一步完善税改方案,第二步取消农业税.
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| 关 键 词： | 税改 两步走 完善 取消 |
| 文章编号： | 1672-5379(2004)02-0050-03 |
| 修稿时间： | 2003年9月2日 |
ON "TWO STEPS" IN CARRYING OUT TAX AND CHARGE REFORM IN RURAL AREAS OF CHINA |
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| HU De-xin,YUAN Hong.ON "TWO STEPS" IN CARRYING OUT TAX AND CHARGE REFORM IN RURAL AREAS OF CHINA[J].Journal of Southwest Agricultural University:Social Science Edition,2004,2(2):50-52. |
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| Authors: | HU De-xin YUAN Hong |
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| Institution: | HU De-xin1,YUAN Hong2 |
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| Abstract: | Tax and charge reform has been developing throughout the country and remarkable successes have been achieved. However, a few new problems have emerged for us to solve. This paper proposes a two-step mode. As the first step, the plan for tax reform should be further revised and improved. In the second step, agriculture tax should be abolished. |
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| Keywords: | tax reform two-step mode perfection abolish |
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