【摘要】 农村税费改革关系农业发展、农村社会稳定和农民全面小康的实现。通过对广东省紫金县农村税费改革中出现的各种问题的调查和分析 ,结果表明 :政策因素并非农村税费改革成功的充要条件 ,技术操作层面的改进和完善是保证农村税费改革成功的必要条件 ,应该给予足够重视更多还原

【Abstract】 The reform on tax fee in rural areas is connected with the development ,the stability of the rural society and the realization of overall well to do level of peasants. Most of the studies on hand focus their attention on the policy of the reform. The results of an investigation in Zijin county, Guangdong Province, show that not only the policy but also the operation itself is essential to the success of the reform.更多还原