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农村费税改革在减轻农民负担、分配关系法制化、密切干群关系、转变基层政府职能等方面取得了一定的成效 ,但也存在一些不容忽视的问题 :一是财政收入减少 ,基础设施建设和公共事业发展受到影响 ;二是税费负担不均问题没有得到根本解决。因此 ,税费改革一是应该进一步统筹考虑若干重大关系衔接问题 ,二是应正确处理税改与涉农达标升级活动的关系问题。此外 ,税费改革还应为基层政府机构改革提供有利时机。
Rural tax reform has made some achievements in alleviating the burden of peasants, legalizing the distribution relations, strengthening the relations between cadres and the masses, and transforming the functions of the grass-roots government. However, there are some problems that can not be ignored: First, the reduction of fiscal revenue, infrastructure construction and The development of public utilities is affected; second, the issue of uneven tax burden has not been fundamentally solved. Therefore, the reform of taxes and fees first should further consider the co-ordination of a number of major issues related to cohesion, and second, we should correctly handle the relationship between the tax reform and the upgrading of agricultural standards compliance issues. In addition, the tax-fee reform should also provide a favorable opportunity for the reform of grass-roots government agencies.