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农村税费改革坚持实行“多予、少取、放活”的方针,通过减免涉农税收、实行农业税附加、治理乡镇政府乱收费行为、增加中央和省转移支付、乡管村财等方式,基本实现了村村减负、户户受益,调动了广大农民的积极性。应当承认,“减轻”农民负担成效显著。但是,从“规范”的角度看,
The tax reform in rural areas adheres to the principle of “giving more, lessening and loosening”. Through such measures as the reduction and exemption of agricultural taxes, the introduction of agricultural taxation, the indiscriminate charging of township and town governments, the increase of transfer payments by the central and provincial governments and the management of village and village funds, The basic realization of the burden on the village, household benefit, mobilized the enthusiasm of the majority of farmers. It should be acknowledged that “reducing the burden on peasants has achieved remarkable results. However, from a ”normative" perspective,