农村税费改革之经济学、法学思考

税费改革是我国农村一项重大制度创新。税费改革的出发点是切实减轻农民负担,推动农村经济发展。税费改革是经济学基本理论在实践中的尝试与运用。改革的过程涉及经济学、法学等领域多方面的问题,应以经济学理论支撑改革的前行,以法治原则保障改革的稳定、巩固改革的成果。

On the Economical and Legal Consideration of Rural Tax - fee Reform

The rural tax-fee reform is a kind of significant system innovation of our country. The starting point of the rural tax-fee reform is to lighten peasant's burden conscientiously, promote the development of rural economy. The rural tax-fee reform embodies the practical try and application of basic economical theories. The course of the reform involves many problems in the field of economy ,law and so forth, which should be supported by the economical theory, and ensured the stability, strengthened the achievement by the principle of ruling by law.