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90年代以来,农村税费征收越来越难。据湖南某县不完全统计,到1996年底,全县583个行政村累计欠税费2000多万元,最多的村累计欠70万元,人均欠518元,基层干部不得不举债垫税费。这已成为影响农村经济发展和政权巩固的严重问题。农村税费征收难,既是农村经济结构发生变化,而税制未作相应改革、收费更缺乏明确法律规范的结果,也是基层干部和群众思想观念、工作作风不适应市场经济发展要求的结果。归纳起来,其原因如下:
Since the 1990s, the collection of taxes and fees in rural areas has become increasingly difficult. According to the incomplete statistics of a certain county in Hunan Province, by the end of 1996, the total tax owed by over 58 million administrative villages in the county was over 20 million yuan. The largest village owed 700,000 yuan and the average per capita owed 518 yuan. Grassroots cadres had to raise debt and taxes. This has become a serious problem that affects the development of the rural economy and the consolidation of political power. Difficulties in the collection of taxes and fees in rural areas are not only the result of changes in the rural economic structure but not the corresponding changes in the tax system, the lack of clear legal norms in fees and charges, and the result of grassroots cadres and the masses’ ideas and work styles that are not suited to the requirements of market economy development. To sum up, the reasons are as follows: