摘要
农村税费改革是减轻农民负担和深化农村改革的重大举措,其主要内容包括:合并、简化税费,取消农村教育集资政策,调整农业税政策。要保证农村税费改革的顺利进行,还需要有其他方面的配套改革,如对乡镇政府机构进行改革,建立新的农村义务教育财政体制,增加对部分经济落后地区的财政转移支付等。
The process of rural taxation reform consists of a mix of measure of combining and simplifying certain taxes or charges, canceling education surtax in the rural areas and readjusting agricultural tax. Many other supporting measures are needed, too, to enforce the smooth progress of the process. They may include: reorganize the township governmental agencies, set up a compactable financial system for the rural compulsory education, enhance the transfer to some underdeveloped areas, etc.
基金
中国人民大学"211"工程建设项目子课题研究成果。
