农村税费改革研究

农村税费改革是又一次农村重大改革。应从取消农村各种不合理收费，推行“费改税”，规范分配制度，调整农业税和农业特种税政策，实行规律和铁行的征收方式方面着手。解决改革后地方财政收支缺口，必须进行地方政府机构改革，农村教育体制改革，乡镇财政体制和村级财务制度改革，建立中央，省，市财政转移支付制度。

Reformation of Taxation and Charges in the Chinese Rural Areas

The reformation of the system of taxation and charges is another significant reformation in contemporary Chinese rural areas. It should start with such measures as abolishing the various irrational charging, replacing charges by taxation, standardizing distributing system, adjusting the taxes of agriculture and special agricultural produces and establishing a new taxation methods which will be normalized and easily workable. In order to meet the balance of payments deficit of local finance, which will emerge after the reformation, the institutions of local authorities and the education systems in rural areas as well as the financial systems of towns and villages are required to reform. At the same time, the central government, the provincial governments and the municipal governments should establish the financial transfer payment system.