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在中国30多年改革开放历程中,围绕解放和发展农村生产力进行的一系列重大改革,不仅改变了“三农”状况,也影响了中国发展进程。其中,世纪之交开展的农村税费改革,具有划时代的意义。一、税费改革的突破口选择在农村20世纪90年代中后期,由于种种原因,无论城市或农村,乱收费问题相当突出,一些地方和部门越权设立收费项目,擅自提高收费标准,随意扩大收费范围。1998年,全国各类行政事业性收费达2175亿元,相当于同期财
In the course of more than 30 years of reform and opening up in China, a series of major reforms concerning the liberation and development of rural productive forces have not only changed the status of agriculture, rural areas and farmers but also affected the process of China’s development. Among them, the reform of rural taxes and fees carried out at the turn of the century has epoch-making significance. First, the choice of a breakthrough in the reform of taxes and fees In the mid-to-late 1990s, due to various reasons, indiscriminate charges are quite prominent in cities and rural areas. Some localities and departments set up ultra vires to charge fees, arbitrarily raise the fees and charges and arbitrarily expand the scope of charges . In 1998, various types of administrative fees across the country reached 217.5 billion yuan, equivalent to the same period