摘要
本文认为农村税费改革并不能真正减轻农民负担,从税赋公平的角度,对我国农村税费负担进行了分析,并对我国农业税制与国际农业税制作了比较分析,提出了减轻农民负担的根本出路。
This paper considers the reform of agricultural taxes and charges which aims to retain the agricultural taxes can not really eases the burden of taxes and charges on peasants .The paper analyses the taxes and charges burden in rural area from fair angle and compares the agricultural taxes system of our country, with that of some other countries, then advances the fundamental way out of relieving the taxes and charges burden on peasants.
出处
《统计教育》
2003年第6期27-29,共3页
Statistical education
关键词
农村
税费改革
农民负担
农业
中国
fair of taxes burden
reform of taxes and charges
