| 农村税费改革的制度缺陷及解决思路 |
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| 引用本文： | 张筱峰. 农村税费改革的制度缺陷及解决思路[J]. 长沙民政职业技术学院学报, 2004, 11(1): 41-43 |
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| 作者姓名： | 张筱峰 |
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| 作者单位： | 长沙理工大学经济学院,湖南,长沙,410077 |
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| 摘 要： | 我国农民负担沉重的根本原因在于不合理的制度安排，因此，农村税费改革决不能仅仅停留在费改税的层次上，而应该进行综合性制度创新。农村税费改革的根本出路在于建立长期稳定且科学合理的农村税费制度和地方公共财政体制。
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| 关 键 词： | 农村 税费改革 中国 制度缺陷 制度创新 农民负担 |
| 文章编号： | 1671-5136(2004)01-0041-03 |
| 修稿时间： | 2003-12-02 |
Shortcomings of the System for Reform of Taxes and Charges in Rural Areas |
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| ZHANG Xiao-fimg. Shortcomings of the System for Reform of Taxes and Charges in Rural Areas[J]. Journal of Changsha Social Work College, 2004, 11(1): 41-43 |
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| Authors: | ZHANG Xiao-fimg |
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| Abstract: | The root cause of peasants' heavy burden is the unreasonable systems and arrangements, so the reform of taxes and charges in rural areas could never be remained at the level of transforming administrative fees into taxes, but should cause a comprehensive system innovation.The fundamental way out for this reform lies in setting up a long-term, stable, scientific and reasonable system for reform of taxes and charges in rural areas and a local public financial system. |
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| Keywords: | reform of taxes and charges shortcomings of system local public finance |
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