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从目前来看,农村税费改革,只是规范了乡、村两级政权组织的经济行为,但对于有关行政职能部门在农村的行政性和事业性收费行为还没有从根本上进行约束。从发展趋势来讲:农民“卡内”负担过重的矛盾将得到缓解,而“卡外”负担(行政事业性收费)的无序管理将会上升为未来农村社会经济发展的主要矛盾。要真正实现农村税费改革的三大目标,必须对涉农行政事业性收费进行彻底的清理整顿、规范完善。我们通过对部分乡村的初步调查,提出这一问题,以期引起重视。
At present, the tax reform in rural areas only regulates the economic behavior of the political organizations at the township and village levels, but it has not yet fundamentally bound the administrative and business charges on administrative departments in rural areas. In terms of the development trend, the over-burden of farmers on the “intraday card” will be eased, and the disorderly management of “off-card” burden (administrative fees) will rise to be the main contradiction in the future social and economic development in rural areas. To truly realize the three major objectives of the reform of rural taxes and administrative charges, we must thoroughly clean up and rectify the administrative charges related to agriculture and regulate and improve it. Through the preliminary investigation of some villages, we put forward this issue so as to draw attention.