【摘要】 农村税费改革是事关农村、农业、农民的一项重要决策。自2000年农村税费改革开始在全国试点,已经取得了初步成效。这项改革确实减轻了农民的负担,理顺了农村分配关系,促进了农业经济的稳定和发展。但是由于种种原因,改革中还存在一些不容忽视的问题。特别是一些配套改革不到位,严重阻碍了税费改革的进一步实施。因此,进一步深化税费改革势在必行。当前关键要积极推进"三项配套改革",建立健全"一项监管机制"。更多还原

【Abstract】 The rural expenses of taxation reform is an important decision with respect to countryside、agriculture and peasants. It started from the year of 2000 in the national experiment site, until now this reform has already obtained the preliminary result. This reform lightened farmers’ burden truly, straightened out the countryside assignment relations, promoted the agricultural economy stability and advancement. But as a result of all sorts of reasons, the reform also has some problems that can not be neglected. Specially some complemented reforms have not reached , thus has hindered the expenses of taxation reform further implementation. Therefore, further deepens the expenses of taxation reform imperatively. The current key must positively advance"three complemented reforms", perfectly establishes"a supervising and managing mechanism".更多还原