农村税费改革回顾与思考——以山西省为例

发布时间：2018-03-31 21:44

  本文选题：农村　切入点：税费　出处：《当代中国史研究》2017年06期

【摘要】：农村税费改革是中共中央、国务院为加强农业基础地位、调动和保护农民的生产积极性、切实解决"三农"问题而做出的一项重大决策。山西作为试点省份,选择了不同区域、不同经济类型、具有一定代表性且工作基础较好的代县等5个县,从2000年7月开始进行税费改革试点,到2005年全面取消农业税,取得了一系列改革成效。但在具体执行过程中,产生了基层组织债务化解困难、财政困难突显等问题,对山西省农村税费改革过程中存在的困难和问题,要用发展的眼光重新审视,同时也要采取相应的措施逐步地加以解决。
[Abstract]:The rural tax reform is the CPC Central Committee, the State Council to strengthen the position of agriculture as the foundation, mobilize and protect the enthusiasm of farmers, to solve the "three rural issues" and made a major decision. Shanxi Province as a pilot, select different regions, different economic types, with a certain representation and a good basis for the work of the county on behalf of 5 a county, from the beginning of July 2000 to 2005 tax reform, the abolition of agricultural taxes, made a series of reforms. But in the process of implementation, the difficulties of grass-roots organizations to resolve the debt problem, highlighting financial difficulties, difficulties and problems exist in the process of tax reform in rural areas in Shanxi Province, with the development of look again, also should take corresponding measures to solve them gradually.

【作者单位】： 山西大学晋商学研究所、山西省晋商学与区域经济发展协同创新中心;
【基金】：山西省软科学研究项目“山西农村税费改革研究”(2014041040-3)的阶段性研究成果
【分类号】：K27
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本文编号：1692554