论文部分内容阅读
税费改革政策设计的制度性缺陷主要表现在: 1.税费改革目的具有单一性和短期性。减轻农民负担是这次改革的根本目标,在此基础上维持农村基层政权的正常运转。中央要求各地在实践过程中要加强各种配套改革,但都是以围绕减轻农民负担展开的,税费改革政策的目的和任务是单一的。没有解决农村的根本问题:发展问题。 2.税费改革政策设计缺乏系统性。农村社会是一个庞大的系统,分配制度只是它的一个方面,税费改革不可能独立完成。中央要求进行相关制度的配套改革,但还缺乏相血的具体措施,政治体制、粮食流通体制、财政体制、劳动就业体制、社会保障体制等改革及农村的民主法制建设严重滞后,使农村的
Institutional flaws in the design of tax-fee reform policies are mainly manifested in the following aspects: 1. The purpose of tax reform is single and short-term. Reducing the peasants’ burden is the fundamental goal of this reform. On this basis, we should maintain the normal operation of rural grass-roots political power. The Central Government has urged all localities to step up reforms in various forms during the course of their practice. However, they all focus on reducing the burden on peasants. The purpose and tasks of the tax reform are single. The fundamental problem of rural areas has not been solved: development issues. 2. Tax reform policy design lacks systematic. Rural society is a huge system, and the distribution system is only one aspect of it. Tax reform can not be completed independently. The Central Committee demanded that the relevant system reform be completed. However, concrete measures were still lacking. The reform of the political system, the grain distribution system, the financial system, the labor and employment system and the social security system and the construction of a democratic and legal system in rural areas lagged far behind.