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一、改革的成效2004年农村税费改革试点工作共涉及税费13项。从这些项目试点的实际情况看,取得了阶段性成果。一是农民负担减轻。据国家税务总局测算,今年将减轻农民农业税收负担280亿元左右,减少幅度达三成以上。二是规范了农民负担,初步理顺了农村分配关系。从形式上和内容上初步规范了农民负担,使国家、集体和农民之间的利益关系得到初步规范。在总体上形成了“部门管事、财政管钱、政府调控”的体制。三是促进了农村基层组织机构调整和职能转变,加强了农村基层政权组织建设。四是改革了农业税征管机制,维护了农村社会稳定。农业税由税务机关负责征收,乡村干部协助做好征管基础工作,但不行使执法权。从而减少了干群矛盾,加强了干群的团结,有力地促进了农村的稳定和发展。五是促进了农业生产结构的调整,质量效益型农业增势明显。
First, the effectiveness of reform 2004 rural tax reform pilot projects involving a total of 13 taxes and fees. Judging from the actual conditions of these pilot projects, the preliminary results have been achieved. First, farmers reduce the burden. According to the State Administration of Taxation estimates, this year will reduce farmers tax burden on agriculture 28 billion yuan, a decrease of more than 30%. Second, standardize the peasants’ burden and preliminarily rationalize the rural distribution. The peasants’ burden has been primarily regulated in terms of form and content, so that the interest relations between the state, the collective and the peasants are preliminarily regulated. In general, a system of “departmental management, financial management, and government regulation and control” has been formed. Third, it has promoted the restructuring of grass-roots organizations and functions in rural areas and strengthened the building of rural grass-roots political organizations. Fourth, the reform of the agricultural tax collection and management mechanism to safeguard the social stability in rural areas. The agricultural tax is levied by the tax authorities, while the rural cadres assist in the basic work of collecting tax but do not exercise the enforcement power. Thus reducing the contradiction between cadres and the masses, strengthening the unity of the cadres and the masses and effectively promoting the stability and development of the rural areas. Fifth, the adjustment of agricultural production structure has been promoted, and the quality-benefit agriculture has shown a significant increase.