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自1993年以来,全国至少有7个省 60多个县先后进行了农村税费改革的主动积极探索,虽然各地的具体内容不尽相同,但多是联系粮食购销,实行税费合并;试点的具体办法是“税费统筹,折实征收,财政结算,税费分流”,改革的典型形式有三种,即农业税费“征实”、“费改税”、“土地综合负担大包干（朱守银,1999年）。其原则性的要求是,既不减少政府财政收入,又要能保证国家掌握一定粮源;既不能增加农民负担,又要能保证乡、村行政组织正常开支需要。改革的目标,都是力图把农村基层税费制度,农村基层财务制度,粮食的购销体制,以及农民负担监督管理等存在的问题,放在一块一揽子解决。各地改革试点虽然提供了许多丰富的实践经验,但没有一个地方的做法可以作为向全国推广的典型。2000年中央决定在安徽进行农村税费改革的全省试点,吸取了各地试点中的一些做法,更多是一次全新的尝试,政府力图从制度上创新一种新型农村分配关系,从机制上彻底解决长期困扰的农民负担居高不下的难题。改革的范围、力度、做法均是以前所不可比拟的。
Since 1993, there have been more than 60 counties in at least 7 provinces in the country that have conducted active and active exploration of rural tax-fee reform. Although the specific contents vary from place to place, they are mostly linked to the purchase and sale of grain and the introduction of tax and fee consolidation. The concrete measures are “co-ordination of taxes and fees, collection of deeds, fiscal settlement and diversion of taxes and fees”. There are three typical forms of the reform: agricultural tax collection, tax reform, land consolidation burden (Zhu Shouyin, 1999) .The principle of the requirement is not only to reduce the government revenue, but also to ensure that the state grasp a certain amount of grain; neither increase peasant burden, but also to ensure that the township and village administrative organizations the normal expenditure needs of the reform goals , All seek to solve the problems existing in the rural grass-roots tax system, the rural financial system at the grassroots level, the purchase and sale system of grain, and the supervision and management of farmers’ burdens, etc. Although the reform pilot projects in various places provide many rich practical experiences, No one place can be used as a model to promote the country in 2000. The central government decided in Anhui in rural tax reform pilot provinces, drawing on the pilot These measures are more new attempts. The government seeks to innovate a new type of rural distribution system from the system and completely solve the long-standing problem of peasants’ burden, which has long been plagued by the mechanism. The scope, intensity and practice of the reform were Unmatched.