农村税费改革存在的问题及对策

• 作 者: 尉强
• 出 处: 中国统计
• 发表日期: 2003年07期
• 关键词: 农村税费改革 村级财务管理 税制改革 乡镇债务 财务报账制 账目不清 农村政策 经营实体 预算外资金 债权债务

农民增收困难,负担繁重,是21世纪中国农业和农村经济面临的突出矛盾。要缓解这一矛盾,就必须深化农村税制改革,为农民增收创造良好的制度环境。自农村实行联产承包责任制以来,集体组织变成了千家万户,农户成了经营实体,纳税对象由集体组织变成了自由人,这就产生许多新问题。现

Increasing incomes and heavy burdens for peasants are prominent contradictions facing China’s agriculture and rural economy in the 21st century. In order to alleviate this contradiction, we must deepen the reform of the tax system in rural areas and create a favorable institutional environment for increasing farmers’ income. Since the implementation of the household contract responsibility system in rural areas, the collective organizations have become thousands of households, and the peasants have become the operating entities. Taxpayers have become free people from the collective organizations, which creates many new problems. Now