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本文总结了安徽省三年农村税费改革的实践经验 ,并据此提出了当前农村税费改革面临的主要问题以及近期和中长期的政策选择 :( 1 )改革行政事业单位管理体制 ,降低公共成本 ;( 2 )取消农业税 ,消除农民税收负担 ;( 3 )推进体制和制度创新 ,增加农民收入。
This article summarizes the practical experience of rural tax and fee reform in three years in Anhui province and puts forward the main problems facing the current reform of rural tax and fee as well as the policy choices in the short to medium term: (1) reforming the management system of administrative units and reducing public Cost; (2) abolish agricultural tax and eliminate farmers ’tax burden; (3) promote system and system innovation and increase farmers’ income.