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1993年以来,我国先后有50多个县(市)进行了农村税费改革试点。其中,湖南武冈市、河北正定县、魏县、大名县及安徽太和县的费改税的做法各异,但实质相同,就是把名目繁多、税费分家的村提留乡统筹等收费项目合并成一种统一征收模式。目前,较有影响和代表性的是以下三种模式: 一、农村公益事业建设税模式 湖南武冈市最早实行这一做法。其主要做法是:将农村
Since 1993, more than 50 counties (cities) in our country have carried out pilot projects on the reform of rural taxes and fees. Among them, Wugang City in Hunan Province, Zhengding County in Hebei Province, Weixian County, Daming County and Taihe County in Anhui Province are all involved in fee-based tax reform. However, in essence, they bring fees and charges Project merged into a unified collection mode. At present, the more influential and representative is the following three modes: First, the construction of public welfare tax model in rural Wugang City, Hunan Province, the earliest practice of this approach. The main approach is: to rural areas