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农村税费改革是继土地改革和实行家庭承包经营之后的又一次重大改革。在这个重大改革实践中产生了数量繁多的文件资料。最近,笔者深入乡镇、办事处、村民委员会就农村税费改革档案(以下简称税改档案)建设与管理问题做了些实地调查,各地税改档案已初步形成。但税改档案资料收集范围不明确,分类标准不统一,整理质量不规范,流向与归属未界定等问题引起了笔者的关注,现提出拙见以求教于同行。
Rural tax-fee reform is another major reform following the land reform and the implementation of household contract management. A large number of documents and materials have been produced in this major reform practice. Recently, the author went deep into villages and towns, offices and villagers committees to conduct field investigations on the construction and management of rural tax-fee reform files (hereinafter referred to as tax-reform archives), and various tax-reform archives were initially formed. However, the scope of collection of tax reform files is not clear, the classification standards are not uniform, the quality of non-standardized finishing, flow and ownership is not defined and other issues aroused the author’s attention, is now humble opinion to seek advice in the peer.