摘要
取消农业税费、彻底减轻农民负担是社会发展的必然趋势,但由于现阶段我国城乡发展的严重失衡,完全取消农业税费还有种种的困难。本文在论证取消农业税必要性的基础上,从分析税费改革后农村出现的问题着手,试图说明合理收费在我国广大农村仍然具有其现实意义,去税留费将是今后一定时期内我国农村税费改革的必由之路。
It is an inevitable tendency of social development to eliminate agricultural taxes and fees and relieve the burden of farmers.However there will be lots of barriers to eliminate agricultural taxes and fees thoroughly,due to the severe unbalance of rural and urban developments in our country.Based on the necessity of the elimination of agricultural taxes,this essay starts with problems arising from the reform of agricultural taxes and fees,then proves there are also some practical significances today to remain proper fees in the country.Eliminating taxes and remaining certain fees will be necessary in the reform of agricul-tural taxes and fees.
出处
《南通职业大学学报》
2005年第1期30-33,共4页
Journal of Nantong Vocational University
关键词
农村税费
农业税
取消
合理收费
agricultural taxes and fees
reform of agricultural taxes and fees
eliminating
reasonable charge
