摘要
农村税费改革是为了解决农村家庭承包之后的乡村治理中出现的农民负担过重、干群矛盾激化等突出问题,中央在试点过程中逐渐认识到了它并不是单纯的"费改税"或减轻农民经济负担问题,于是,开始了旨在调整国家、集体和农民利益关系的综合改革。它为乡村治理的改善提供了机遇,也引出了一些新的问题。把握机遇和解决问题的治本之策是进行县乡村体制综合配套改革和统筹城乡发展,当务之急是合理分担改革成本和妥善化解乡村债务。
Many problems such as heavy burden on the peasants and sharp conflicts between the leaders and the masses, have risen from the taxation and fee reform after the practice of household contract responsibility system. Such problems have sunk into the awareness of the central government that the reform tackles more than tax and fees but rather it must focus on how to adjust the relationship between the nation, the collective and the masses.
出处
《荆门职业技术学院学报》
2005年第1期56-61,共6页
Journal of Jingmen Technical College
基金
湖北省教育厅重点科研计划项目(B类)<农村税费改革对乡村治理的影响>(2003X059)和学院课题<村级债务的成因及化解方法探析>(2003L19)的最终成果。
荆门职业技术学院的资助。
