吉林省农村税费改革的研究

【作者】 李丽敏；

【导师】 栾立明；

【作者基本信息】 吉林农业大学 ， 农业经济管理学， 2002， 硕士

【摘要】 农村税费改革是近年来关系到农村经济发展，农民减负的大事，是继土地改革、家庭联产承包责任制之后的又一项重大改革。吉林省已经开始在个别市进行试点，由于此项工作的复杂性，许多深层次问题开始浮出水面，给农村税费改革顺利进行造成了一定的困难。本文从六个方面对此进行了分析。 1．税费改革的主要内容。介绍了农村税费改革的内涵，包括对农业税、农业特产税、屠宰税、乡统筹、村提留、劳动积累工、义务工所进行的改革和调整。 2．农村税费改革的必要性。 3．农村税费体系的沿革。分别论述了农业税收体系，农民负担问题的沿革和农民负担的现状。 4．国际国内农村税费构成情况和比较分析。在国际方面，对比了国内外对农业税收和各项收费的管理。在省份比较研究方面，选取了在农村税费改革实施中具有代表性的试点省(市、县)，与吉林省的改革情况进行了比较分析，以此找到吉林省与其它地区的差距所在，对农村税费改革工作在吉林省全面铺开具有很强的借鉴作用。 5．吉林省农村税费改革构想。根据以上分析，以及吉林省的实际情况，建议分三阶段完善和实施吉林省农村税费改革方案。 6．吉林省农村税费改革的对策建议。提出了吉林省农村税费改革的十一点建议，从加大投资力度、解决历史遗留问题、完善政策体系、加快乡镇机构的改革、促进农民增收、规范操作“一事一议”、建立现代财政制度、推进农村教育体制改革、解决抛荒问题、做好税收宣传工作和税收征管工作、强化法律保障工作等几方面加快改革步伐，促进农村经济的发展。更多还原

【Abstract】 Reform of tax and fee is quite important concerned to economic development and burden decreasing followed the Agrarian Reform and the reform of System of Contracted Responsibilities on the Household Basis with Remuneration Lined to Output in countryside of China. The practice has been carried out in some cities in Jilin Province. As a complex work, many deep problems existed and stunned the tax and fee reform. Six different sides were analysed in this paper.1. Content of tax and fee reform in countryside of China.Content of tax and fee reform in countryside of China, including the reform and adjustment of agricultural tax, tax on special agricultural products, tax of butcher, over plan of township, draw down of village, accumulating labor, obligation labor.2. Necessarily of tax and fee reform in countryside of China.3. Development of tax and fee system.Development and nonce situation of agricultural tax system and peasants burden were discussed.4. The constitute analyses of tax and fee in countryside between international and national situation.Collection and management of taxes and fees in countryside between international and national situation, and between the representative provinces (or cities, or counties) and Jilin Province were compared. This work will be used to find the difference between Jilin Province and other provinces (or cities, or counties), and use for reference on the tax and fee reform in countryside of Jilin Province.5. Tentative plan of tax and fee reform in countryside of Jilin Province.Through above analyses and the actual circumstances of Jilin Province, three steps to better and practice the plan of tax and fee reform in countryside of Jilin Province were suggested.6. Suggestion of tax and fee reform in countryside of Jilin Province.Eleven suggestions of tax and fee reform in countryside of Jilin Province were evaluated , including increasing investment, resolving the problem history left, better policy system, faster the reform of town organ, increasing peasants income, normal the institution of "OneThing One Discuss", building up the modern finance institution, reforming the education system of countryside, resolving the problem of uncultivated soil, improving the tax propagandist and collection and management, strength the law guarantee, accelerating the economic development of countryside.更多还原