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公平与效率兼顾是中国农村税费改革的根本原则。目前的农村税费改革并没有触及向城市倾斜的国民收入分配格局 ,仍然存在着公平与效率问题 ,具有很大的不彻底性。应该按照公平与效率兼顾的原则 ,通过清费立税 ,重新界定和合理设置税费 ,从根本上改变向城市倾斜的国民收入分配格局 ,建立城乡统一的税费体制 ,并为农业税取消后农村基层管理提供新的思路。具体做法 :( 1)取消农业税 ,改征土地使用税 ;( 2 )取消农民承担的公共性支出 ,改由中央财政和地方财政共同负担 ;( 3 )扩大增值税、消费税、所得税和征收范围 ,实行城乡统一的税收制度。
The balance between fairness and efficiency is the fundamental principle of the tax-fee reform in rural China. At present, the reform of rural taxes and fees does not touch the distribution pattern of national income tilted toward the cities. There is still the issue of fairness and efficiency, which is of great incompleteness. In accordance with the principle of fairness and efficiency, we should change the national income distribution pattern tilted to the city by fundamentally changing taxes and taxes, redefining and rationalizing taxes, establishing a uniform tax system for both urban and rural areas, Grass-roots management to provide new ideas. Specific practices: (1) the abolition of agricultural tax, levied land use tax; (2) cancel the public expenditure borne by farmers, by the central finance and local finance to share; (3) to expand the value-added tax, consumption tax, income tax and the scope of the collection, The implementation of a unified urban and rural tax system.