关于农业税费征管制度改革的初步探讨──兼析农民负担“屡减不降”的根源朱学良农民负担问题，不论在学术理论探讨中，还是在实际工作中，都是一个敏感、突出而且至关重要的问题，因为它不仅影响着整个国民经济的发展运行，而且涉及到社会稳定等政治原因。为此，国家在近... Preliminary Study on Reform of Collection and Management of Agricultural Taxes──Analysis of the Causes of Peasants’ Burden Repeatedly but Not Reduced Zhu Xueliang The peasant burden problem is a sensitive, prominent and relevant subject both in academic theory and in practical work Important issue because it not only affects the development and operation of the entire national economy but also involves political causes such as social stability. To this end, the country in the near ...