| 试论农村税费改革问题 |
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| 引用本文： | 康涛,彭泉开.试论农村税费改革问题[J].赣南师范学院学报,2003(4):77-80. |
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| 作者姓名： | 康涛 彭泉开 |
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| 作者单位： | 宜春学院,江西,宜春,336000 |
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| 摘 要： | 当前的农村税费改革方案只是减轻农民负担治标之策。农民负担过重的根本原因是城市偏向的国民收入分配政策以及城乡二元税制。深化农村税费改革,必须建立统一的城乡税制,调整城市偏向的国民收入分配政策,这样才能从根本上解决农民负担问题。
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| 关 键 词： | 农村税费改革 农民负担 农民 |
| 文章编号： | 1004-8332(2003)04-0077-04 |
| 修稿时间： | 2003年6月1日 |
The Problem of the Rural Reform of Tax |
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| RANG Tao,PENG Quan-kai.The Problem of the Rural Reform of Tax[J].Journal of Gannan Teachers' College(Social Science(2)),2003(4):77-80. |
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| Authors: | RANG Tao PENG Quan-kai |
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| Abstract: | From a long-term point of view, the current reform plan can only lighten the farmers' burden on the surface. The basic reasons of farmers' overload are the town-favored allocation policy of the national income and the dual-tax system between town and country. Therefore, we have to deepen the reform of the rural tax rate,establish unified tax system between town and country and adjust the town-favored allocation policy of the national income. Only in this way can we solve the problem of farmers' overload essentially. |
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| Keywords: | the rural tax reform farmers' burden farmers |
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