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2004年3月,中央开始逐步取消农业税。取消农业税是减轻农民负担,增加农民收入的重要途径,是入世后提高我国农业国际竞争力的需要是市场经济发展的必然结果。本文以农业税取消后的仙居县为例,分析农业税取消后地方财政收入结构变化,具体分析财政困境出现的原因、特点,形成相配套的改革思路。
In March 2004, the central government started phasing out the agricultural tax. The abolition of agricultural tax is an important way to reduce peasants ’burden and increase peasants’ income. It is the inevitable result of the development of market economy that the need of improving our country’s agricultural international competitiveness after joining WTO. Taking Xianju County after the abolition of agricultural tax as an example, this paper analyzes the changes of the local financial revenue structure after the abolition of agricultural tax, analyzes the causes and characteristics of the emergence of the financial plight and forms a complete reform mentality.