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农村税费改革(以下简称税改),是新中国成立50多年来继农村土地改革,实行家庭联产承包经营之后的又一次重大改革,是新时期农村生产关系的一次重大调整,是对农村上层建筑的重大变革和完善,也是党中央、国务院从我国农村经济发展新阶段的实际出发做出的重大决策,是解决新时期农业、农村和农民问题的重大战略性举措。面对税改的新形势,遵循江泽民“三个代表”重要思想,进一步加强和改进农村基层组织建设,把农村基层组织建设成为
The reform of taxes and fees in rural areas (hereinafter referred to as tax reform) is another major reform after the founding of the People’s Republic of China more than 50 years after the reform of rural land and the implementation of household contract-co-production and contract operation. It is a major adjustment of the rural productive relations in the new era, The major transformation and improvement of the superstructure is also a major policy decision made by the Party Central Committee and the State Council from the reality of the new stage of rural economic development in our country. It is a major strategic move to solve the problems of agriculture, rural areas and peasants in the new period. Faced with the new situation of tax reform, follow Jiang Zemin’s important concept of “three represents,” further strengthen and improve the building of rural grassroots organizations, and turn the building of rural grassroots organizations into