| 农村税费改革存在的问题及思考——紫金县农村税费改革调查 |
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| 引用本文： | 许建平.农村税费改革存在的问题及思考——紫金县农村税费改革调查[J].华南农业大学学报(社会科学版),2003,2(2):12-15. |
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| 作者姓名： | 许建平 |
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| 作者单位： | 华南农业大学,经济贸易学院,广东,广州,510642 |
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| 摘 要： | 农村税费改革关系农业发展、农村社会稳定和农民全面小康的实现.通过对广东省紫金县农村税费改革中出现的各种问题的调查和分析,结果表明政策因素并非农村税费改革成功的充要条件,技术操作层面的改进和完善是保证农村税费改革成功的必要条件,应该给予足够重视.
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| 关 键 词： | 农村 税费改革 广东省紫金县 |
| 文章编号： | 1672-0202(2003)02-0012-04 |
| 修稿时间： | 2003年8月30日 |
Problems and Thoughts on the Reform on Tax-fee in Rural Areas--An investigation of the reform on tax-fee in Zijin County |
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| XU Jian,ping.Problems and Thoughts on the Reform on Tax-fee in Rural Areas--An investigation of the reform on tax-fee in Zijin County[J].Journal of South China Agricultural University:Social Science Edition,2003,2(2):12-15. |
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| Authors: | XU Jian ping |
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| Abstract: | The reform on tax fee in rural areas is connected with the development ,the stability of the rural society and the realization of overall well to do level of peasants. Most of the studies on hand focus their attention on the policy of the reform. The results of an investigation in Zijin county, Guangdong Province, show that not only the policy but also the operation itself is essential to the success of the reform. |
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| Keywords: | rural area reform on tax fee Zijin county |
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