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五年内取消农业税是今年中央做出的一项重大决策,是惠及亿万农民的福音。然而该举措的实施,将会对中央及省级财政的承受能力、农村基层政权的稳固、农村公共财政资金的管理与监督、财政转移支付制度的规范与完善及城乡税制的统一带来巨大的挑战。本文详细阐述了这五个相互关联的问题并分别给出了政策建议。
The abolition of the agricultural tax within five years is a major decision made by the central authorities this year and serves the gospel of millions of peasants. However, the implementation of this measure will bring tremendous impact on the affordability of the central and provincial finance, the stability of rural grassroots political power, the management and supervision of rural public finance funds, the standardization and perfection of the fiscal transfer payment system and the unification of urban and rural taxation system challenge. This article elaborates on these five inter-related issues and gives policy recommendations separately.