| 农村税费改革的难点与政策建议 |
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| 引用本文： | 马井静.农村税费改革的难点与政策建议[J].安徽农业大学学报(社会科学版),2002,11(4):31-32. |
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| 作者姓名： | 马井静 |
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| 作者单位： | 安徽农业大学,经济与管理学院,安徽,合肥,230061 |
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| 摘 要： | 本文分析了试点地区农村税费改革的现状及推行中暴露的问题,在此基础上提出了完善税费制度改革的政策建议,认为在我国已入世的情况下,取消农业税是现实、合理的选择.
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| 关 键 词： | 税费改革 转移支付 配套改革 |
| 文章编号： | 1009-2463(2002)04-0031-02 |
| 修稿时间： | 2002年4月20日 |
Problems of the Reform of the System of Tax and Fees in the Rural Areas and Some Suggestions |
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| MA Jing-jing.Problems of the Reform of the System of Tax and Fees in the Rural Areas and Some Suggestions[J].Journal of Anhui Agricultural University(Philosophy & Social Sciences Edition),2002,11(4):31-32. |
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| Authors: | MA Jing-jing |
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| Institution: | School of Economy and Management, Anhui Agricultural University |
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| Abstract: | This paper analyzes the present situ ations and problems of the reform of t he system of tax and fees in the rural a r-eas.Based on this,the paper puts forward some suggestions for the policy making in improving the reform.It also holds that it is practical and reason able to stop taxing on agriculture after China' s entry into WTO. |
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| Keywords: | reform of tax and fees transference payment green -box policy |
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