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农村税费改革是我国农村继土地改革、家庭承包责任制之后的第三次重大变革,是减轻农民负担、推进依法行政的重要举措。对加快农村改革与发展、维护农村社会稳定具有重大而深远的影响。带着承担广西区财政厅2003年、2004年和学院2004年农村税费改革课题调研之任务,最近,我们在2003年调研的基础上再对我区部分市、县、乡村的农村税费改革试点情况进行了再一次专题调研。总的印象是:税费改革试点初见成效,潜在问题不容忽视。本文在分析当前我区农村税费改革试点运行中所面临的主要问题的基础上,有针对性地提出了一些政策建议和主张。
The reform of rural taxes and fees is the third major change in rural areas following the land reform and family contract responsibility system. It is an important measure to lighten the peasants’ burden and promote the administration according to law. It will have a profound and far-reaching impact on accelerating rural reform and development and safeguarding social stability in rural areas. With the commitment of Guangxi Provincial Department of Finance in 2003, 2004 and College of Rural Tax Reform in 2004 the task of research, recently, we surveyed in 2003 on the basis of some of our district city, county and village rural tax reform The pilot conducted a special survey. The general impression is: pilot reform of taxes and fees initial success, potential problems can not be ignored. Based on the analysis of the main problems in the trial run of rural taxes and fees reform in our district, this paper puts forward some policy suggestions and propositions pertinently.