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根据中央统一部署,全国农村税费改革试点已在安徽、河北、山东、湖南、江西等地普遍实施,并业已取得阶段性成果。但此项改革是在历史问题积累较深以及当前农业结构调整、农民增收面临较大困难的情况下进行的,深化和推进农村税费改革仍任重而道远。在对各地试点实践进行理性思考的基础上,本文仅就试点实践中的一些难点问题以及应对措施,作一些粗浅分析。 一、改革试点实践中的难点问题 改革试点中的难点问题,既是改革前多年积累下来的问题,也是改革过程中所引发的问题。
According to the unified plan of the Central Government, pilot rural tax reform in the rural areas has been implemented in Anhui, Hebei, Shandong, Hunan and Jiangxi provinces and has achieved initial success. However, this reform is carried out under the conditions of deeper historical issues and the current adjustment of agricultural structure and greater difficulties for peasant incomes. It is still a long way to go to deepen and promote the reform of rural taxes and fees. Based on the rational thinking of pilot practice in different places, this article only makes some superficial analysis on some difficult problems and countermeasures in pilot practice. I. Difficulties in the Reform of Pilot Practice The difficult problems in the reform pilot are both the problems accumulated in the years before the reform and the problems arising from the reform process.