| 农村税费改革主流方案与非主流方案评析 |
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| 引用本文： | 杨国才.农村税费改革主流方案与非主流方案评析[J].安庆师范学院学报(社会科学版),2001,20(6):11-14. |
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| 作者姓名： | 杨国才 |
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| 作者单位： | 安庆师范学院,政法经济系,安徽,安庆,246011 |
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| 摘 要： | 农村费改税主流方案有其积极意义 ,但存在很大的不彻底性 ;统一城乡税制非主流方案能从根本上减轻农民负担 ,目前实施的条件尚不成熟。费改税和统一城乡税制这两种方案不是相互替代的选择 ,而应成为农村税费改革前后相继的两个阶段
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| 关 键 词： | 农村税费改革 费改税 统一城乡税制 |
| 文章编号： | 1003-4730(2001)06-0011-04 |
| 修稿时间： | 2001年8月28日 |
On Main and Sub-programmes of Taxation Reform in Rural Areas |
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| YANG Guo,cai.On Main and Sub-programmes of Taxation Reform in Rural Areas[J].Journal of Anqing Teachers College(Social Science Edition),2001,20(6):11-14. |
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| Authors: | YANG Guo cai |
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| Abstract: | The main programme of taxation reform in rural areas is significant but not thorough. Unifying the taxation sub programmes in urban and rural areas can relieve farmers' burden once and for all but the conditions to carry out them are not ripe at present. It is not an alternative choice but successive two periods of the reform to change fees to taxation and unify the taxation system in urban and rural areas. |
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| Keywords: | taxation reform in rural areas changing fees into taxation unifying urban and rural taxation system |
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