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一、西部农村税费改革中存在的问题 农村税费改革,经过两年多的实践,在减轻农民负担上取得了显著成果,但也暴露出一些问题和矛盾。 1.税费改革产生了新的、不合理的税收负担,影响农民种田的积极性。 西部农村税费改革,虽然取消了“三提五统”和屠宰税,大幅度减轻了农民的负担,但也产生了新的、不合理的税负。改革前农民的负担是“人田各半”,改革后是“按田征收”,在一定程度上存在着“摊丁入亩”的倾向。
I. Problems in Reform of Taxes and Fees in the Western Rural Areas After a two-year reform, the rural tax-fee reform achieved remarkable results in alleviating the burden on peasants. However, some problems and contradictions also emerged. 1. Tax reform has created a new and unreasonable tax burden, affecting farmers’ enthusiasm for farming. Although the tax reform in rural areas in western China canceled the “three grades and five systems” and the slaughtering tax, which greatly reduced the burden on peasants, it also created new and unreasonable tax burdens. The peasants’ burden before the reform was “half of the people in each field”. After the reform, it was “levied according to fields.” To a certain extent, there was a tendency of “giving up land to mu.”