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农村税费改革是深化农村改革的突破口;是深化农村改革成功的关键;是现阶段减轻农民负担的治本之策。逐步消减乃至彻底取消农业税收将是WTO框架下我国税制改革的发展趋势。平安县农村税费改革试点工作,已进入税收征收入库工作和财政转移支付的兑现落实阶段。在这一关键阶段,总结经验,分析其中存在的问题,探索和完善配套措施有着更为重要的意义。一、基本情况平安县辖6乡3镇,111个行政村,629个农业生产合作社,总人口12.3万人,农村人口7.82万人,总面积769平方公里,耕地面积164,289亩,按照税费
Rural tax and fee reform is a breakthrough in deepening rural reform; it is the key to deepening the success of rural reform; and it is the fundamental solution to reduce the peasants’ burden at this stage. Gradual reduction or even complete elimination of agricultural tax revenue will be the development trend of China’s tax reform under the WTO framework. Ping’an County rural tax reform pilot work has entered the tax collection and storage of financial transfer payments to fulfill the stage. At this crucial stage, it is more important to sum up experiences, analyze the existing problems and explore and perfect supporting measures. First, the basic situation County administer 6 towns and 3 towns, 111 administrative villages, 629 agricultural cooperatives, with a total population of 123000 people, the rural population of 78200 people, with a total area of 769 square kilometers, 164,289 acres of arable land, according to taxes