摘要
在回顾总结农村税费改革背景及历程的基础上,从乡村振兴和农业现代化建设视角,评价农村税费改革的成效,深入探讨其所起的作用和时代意义:理顺了农村分配关系,促进了农民持续增收;保护和解放了农村生产力,激发了农村市场活力;积累了有益的经验做法,丰富了农村改革实践与探索,为全面实施乡村振兴战略提供了制度保障。
Based on analyzing the background and the process of the Tax-for-Fee Reform enacted in rural areas in China,this study evaluates the effectiveness of rural Tax-for-Fee Reform,and examines the impact and significance of the TFR from the perspective of rural revitalization and agricultural modernization.The TFR has straightened out the distribution relationships in rural areas,and continuously increased the farmers'income.It has emancipated the rural productive forces,and stimulated the rural market vitality.It also accumulates benificial experiences and enriches the practice and exploration of rural reform,and finally provides system guarantee for the overall implimentation of rural revitalization strategy.
作者
樊晓民
唐娟莉
陈俊亚
FAN Xiaomin;TANG Juanli;CHEN Junya(Xi'an Shiyou University,Xi'an,Shaanxi,710065,China;Xi'an University of Finance and Economics,Xi'an,Shaanxi,710199,China)
出处
《西安石油大学学报（社会科学版）》
2021年第4期52-57,共6页
Journal of Xi’an Shiyou University:Social Science Edition
基金
陕西省社科界2020年度重大理论与现实问题研究项目“陕西省脱贫攻坚与乡村振兴有效衔接路径研究”(20ZD195-130)。
关键词
农村
税费改革
乡村振兴
rural areas
Tax-for-Fee Reform
rural revitalization
