当前我国农村税费改革刍议

• 作 者: 陈东辉
• 出 处: 龙岩师专学报
• 发表日期: 2001年02期
• 关键词: 农村 税费改革 机构改革 政策

当前农村税费改革应有费改和税改的两个层次，费改的工作安排上，应把取消向农民收费与农村基层机构改革结合起来进行，税改的研究思路上，应把目光放在农村之外，加强国家经济政策与财政政策对农村、农业、中西部地区的倾斜力度。

At present, the reform of rural taxes and fees should be based on two levels: fee-based reform and tax-reform. In regard to the work arrangements for fee-for-fee reform, we should combine the cancellation of fee-charging to peasants with the reform of rural grassroots institutions. Beyond the rural areas, efforts should be made to tilt the country’s economic policies and fiscal policies toward rural areas, agriculture and the central and western regions.