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本文从农村税费改革和取消农业税出发,说明我们目前农村改革的不彻底性;然后指出根本解决“三农”问题应该从加强土地的保障功能、征收社会保障税和加强农村基础设施建设投资方面入手;最后,本文提出了加强土地的保障功能、建立农村社会保障制度和加强农村基础设施建设投资需要解决的几个问题及其对策。
This article starts with the reform of rural taxes and fees and the abolition of agricultural tax, which shows the incompleteness of our present rural reform. Then it points out that the fundamental solution to the “three rural issues” should be to strengthen the guarantee function of land, impose social security tax and strengthen rural infrastructure investment Finally, this paper puts forward several problems to be solved and their countermeasures to strengthen the land security function, establish the rural social security system and strengthen the rural infrastructure investment.