| 农业税费改革负面效益剖析 |
| |
| 引用本文： | 查方能.农业税费改革负面效益剖析[J].黄冈职业技术学院学报,2005,7(3):16-19. |
| |
| 作者姓名： | 查方能 |
| |
| 作者单位： | 黄冈职业技术学院,湖北,黄冈,438002 |
| |
| 基金项目： | 本文系黄冈职业技术学院院级科研项目阶段成果（项目编号：2003HZY018）. |
| |
| 摘 要： | 农业税费改革同任何事物的发展变化一样,具有两面性,在农业税费改革积极作用的同时,也应该看到其负面作用。本文从农民负担、转移支付、农村教育、农田水利基本建设、农税征收等方面存在的负面问题进行了分析,并提出了相应的对策。
|
| 关 键 词： | 费改税 负面效益 对策 |
| 文章编号： | 1672-1047（2005）03-0016-04 |
| 收稿时间： | 2005-06-17 |
| 修稿时间： | 2005年6月17日 |
Anatomy of the Negative benefit on Agricutural Tax Reform |
| |
| ZHA Fang-neng.Anatomy of the Negative benefit on Agricutural Tax Reform[J].Journal of Huanggang Polytechnic,2005,7(3):16-19. |
| |
| Authors: | ZHA Fang-neng |
| |
| Institution: | Huanggang Polytechnic College Huanggang Hubei 438002 |
| |
| Abstract: | There are two aspects of the agricultural tax reform, as well as the other substance’s development, that is the positive aspect and its negative effect. The article analyzes the negative problems above from the aspects of the farmer’s burden, transferring payment, country education, the farmland water conservancy construction, agricultural tax collection, etc, and puts forward the corresponding countermeasures. |
| |
| Keywords: | Tranform administrative fees into taxes Negative benefit Countermeasure |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
