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第一步改革:现行改法。即去掉“三提五统”和各种乱七八糟的集资、收费和基金,实行以农业税及其附加和“一事一议”筹资筹劳为基本框架的税费制度。这里强调两点:(1)这一步改革十分必要。它力图通过减项、压量、治乱、规范,达到减轻并长期稳定农民负担的目的;通过“减负、规范、稳定”机制的“倒逼”,迫使农村上层建筑领域推进改革。(2)这一步改革不求绝对最好,但求相对最佳。笔者以为,目前的农村税费改革方案已最大限度地兼顾了各方面的利益和要求,尽管这样一来就不免“不解渴”和有些“烦琐”。 第二步改革:减免税费。可概括为:在规范税费
The first step reform: the current reform method. That is, to remove the “three grants and five systems” and all kinds of messy fund-raising, fees and funds, the introduction of agricultural tax and its supplementary and “one thing, one meeting” to raise funds for the basic framework of the tax system. Here are two points to emphasize: (1) This step of reform is necessary. It seeks to reduce and long-term stabilize the peasants’ burden through reduction, pressure, disorder and standardization. It is forced to push forward the reform in the rural superstructure through the “Forced Down” mechanism of “reducing burdens, standardizing and stabilizing”. (2) This step is not the absolute best reform, but the relative best. The author believes that the current rural tax reform program has taken into account the interests and demands of all parties to the maximum extent, although this inevitably “not quench their thirst” and some “cumbersome.” The second step reform: tax relief. Can be summarized as: In the standard tax