当前各地农民拖欠税费问题非常突出,已经影响到各项农村工作的开展,个别地方有可能发展成为制约农村经济发展,加重乡镇财政和农民负担,影响农村社会稳定的大问题。烟台市共有6588个村,农业人口490万人。据统计,到2000年,全市农民拖欠应缴税费合计83581万元,人均171元,其中乡镇统筹费19338万元,村提留18450万元,农业税2416万元,农业特产税15127万元,承包费28250万元。现就解决烟台市农民拖欠税费问题作一些探讨。 一、造成拖欠的原因 一是政策宣传不到位,农民存在模糊认识。近年来,名级政府部门和各类新闻宣传部门在农民负担政策的宣传上,只注重减负政策的落实,忽视了农民的义务观念、集体观念、国家观念和法制观念的教育。二是农民增收趋缓,税收负担相对过重。三是政策执行不严格。尽管各级对减轻农民负担的各项政策措施 At present, the peasants’ problem of tax arrears in various places is very outstanding and has already affected the development of rural work. In some places, it may develop into a major issue that restricts the development of rural economy, aggravates the burden of township finance and peasants, and affects the social stability in rural areas. Yantai City, a total of 6,588 villages, agricultural population of 4.9 million people. According to statistics, by 2000, the tax owed to peasants in the city totaled 835.81 million yuan, 171 yuan per capita, of which 193.38 million yuan was provided by townships and townships, 184.5 million yuan was reserved by the village, 24.16 million yuan was agricultural tax, and 151.27 million yuan was tax on special agricultural products. 282.5 million yuan fee. Now to solve the problem of tax arrears in farmers in Yantai for some discussion. First, the causes of arrears First, policy advocacy is not in place, farmers have vague understanding. In recent years, the government departments at all levels and all kinds of publicity and publicity departments at the grass-roots level have only paid attention to the implementation of policies to reduce the burden on peasants and have neglected peasants’ obligations, collective concepts, concepts of the state and the concept of the legal system. Second, the peasants’ income has slowed down and the tax burden has been relatively heavy. Third, the policy implementation is not strict. Despite the various levels of policies and measures to reduce the burden on peasants