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2000年以来,从减轻农民负担入手的农村税费改革,规范了农村税费制度和分配行为,减轻了农民负担,取得了显著的阶段性成果,但是农村税费改革仍然存在着重大问题:一是农村税费不均:二是城乡分配关系和工农分配关系扭曲:三是沉重的乡村债务导致债务难度加大;四是乡镇机构庞大,财政支出不易缩减。针对以上问题,本文以城乡统一税制改革和财支出管理体制改革为核心,提出了相应的政策建议。
Since 2000, the reform of rural taxes and fees, which started with the reduction of the peasants ’burden, standardized the system of rural taxes and fees and the distribution, reduced the peasants’ burden and achieved notable stage results. However, there still remained major problems in the reform of rural taxes and fees: Is the rural tax and fee is uneven: Second, the distribution of urban and rural areas and the distribution of the distorted relationship between workers and peasants: Third, heavy rural debt led to increased debt difficulty; Fourth, large township institutions, financial spending is not easy to reduce. In response to the above problems, this paper puts forward the corresponding policy recommendations centered on the reform of the unified tax system in urban and rural areas and the reform of fiscal expenditure management system.