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农村税费改革中存在的一些问题及对策
引用本文:饶华敏. 农村税费改革中存在的一些问题及对策[J]. 贵州民族研究, 2003, 23(2): 114-116
作者姓名:饶华敏
作者单位:六盘水市市委党校,贵州·六盘水,553000
摘    要:“十六大”做出了“继续推进农村税费改革 ,减轻农民负担 ,保护农民利益”的决定 ,在这新的历史条件下 ,按照“三个代表”重要思想的要求 ,如何正确处理好国家、集体和农民的关系 ,从根本上解决农民负担过重的问题 ,促进农民增收和农村稳定 ,当前进行的农村税费改革 ,具有十分重要的现实意义。

关 键 词:土地承包  税费改革  比较效益
文章编号:1002-6959(2003)02-0114-003
修稿时间:2003-03-28

Some Problems and Countermeasures in the Reform of Country Tax
RAO Hua-min. Some Problems and Countermeasures in the Reform of Country Tax[J]. Guizhou Ethnic Studies, 2003, 23(2): 114-116
Authors:RAO Hua-min
Abstract:The sixth National Congress of China" made a decision about continuing to Carry the reform of country tax fofward , lightening farmers' burdens and Protecting their benefit. Under the new history contitions and according to the requirements of "the Three Representatives,"how to deal well with the relationship among our country, collectiv and farmers, how to solve these problems that farmers have much more burdens and how to promote them to increase in come become very important. So the reform of country tax has practical significance.
Keywords:land contract  the reform of tax  compare benefit.
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