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不少人认为,现行农村税费制度只是一种权宜之计,有很强的过渡性,应当尽快过渡到新的体制。但究竟是什么新体制?具体设想并不多。仅笔者所见,主要有三种:一是更简化,农民就缴一个农业税,至于农业税上缴后怎么用,是政府的事情,与农民没有关系。这种设想的好处是非常简便,也易于监督,但问题较多。二是还坚持前几年不少人提出的一种思路,即税费合一,定购改税,征收实物。现
Many people think that the current system of rural taxes and fees is only an expedient measure and has a strong transitional nature and should be transitioned to a new system as soon as possible. But what is the new system? Specific ideas are not many. Only the author can see that there are mainly three kinds: one is simplification, and the peasants pay an agricultural tax. As for how to use the agricultural tax after paying it, it is a matter of the government and has nothing to do with the peasants. The benefits of this idea are very simple and easy to supervise, but the problem is more. Second, we also adhere to the idea put forward by many people a few years ago that the tax and fee should be unified, the tax should be revised and the real thing levied. Now