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22.农村税费改革按照社会主义市场经济关于转变政府职能和建立公共财政的要求,对现行农业和农村领域的税费制度进行改革和完善,进一步规范农村分配制度,从根本上减轻农民负担,理顺国家、集体和农民之间的分配关系。国家从2000年开始进行农村税费改革试点,并不断扩大试点范围。试点的主要内容:一是取消乡统筹费、农村教育集资等专门面向农民征收的行政事业性收费和政府性基金、集资。二是取消屠宰税。三是取消统一规定的农村劳动积累工和义务工。四是调整农业税和农业特产税政策。五是改革村提留征收使用办法。
22. Reform of rural taxes and fees According to the requirements of the socialist market economy regarding the transformation of government functions and the establishment of public finance, the tax and fee system in the current agriculture and rural areas should be reformed and perfected, the rural distribution system should be further regulated, the peasant burden should be lightened fundamentally, Straighten out the distribution relations among the state, the collective and the peasantry. Since 2000, the state has carried out pilot projects on rural taxes and fees reform and has continuously expanded the scope of pilot programs. The main contents of the pilot: First, the cancellation of the township fund-raising, rural education fund-raising and other specialized collection of administrative fees for farmers and government funds, fund-raising. Second, cancel the slaughter tax. The third is to cancel the unified provisions of rural labor accumulation and volunteers. Fourth, adjust the agricultural tax and special agricultural products tax policy. Fifth, the reform of the village to retain the use of collection methods.