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文章分析了我国农村税费制度安排的现状,对其不合理性进行了具体的评价,并从法律制度设计原则和具体法律制度设计内容两个方面对农村税费制度改革提出了相应的看法。
The article analyzes the status quo of rural tax and fee system arrangement in our country and makes a concrete evaluation of its unreasonableness. And puts forward the corresponding views on the rural tax and fee system reform from two aspects: the legal system design principle and the specific legal system design content.