营口市农村税费改革若干问题研究

【作者】 曹爱华；

【导师】 仲秋雁；

【作者基本信息】 大连理工大学 ， 工商管理， 2002， 硕士

【摘要】 农村税费改革是党中央、国务院在农业发展新阶段为解决好农业、农村、农民问题采取的一项重大举措。建国以来，在我国农村一直实行税费并存的运行体制。为了克服这种体制的弊端，切实减轻农民负担，本文作者深入到营口市一部分乡(镇)、村干部群众中进行调研，并与税务、农业主管部门的同志进行了座谈，了解情况，征求意见，研究了大量有关农村税费改革的文献资料，分析了税费改革的重要意义、税费问题产生的原因和改革的难点，研究了安徽省税费改革的基本做法和主要成效，分析了营口市税费改革的现状和国家有关政策，从保持税费改革的规范性、强化对税费改革的监督管理、加大宣传力度、规范税费征管机构及管理范围和要积极稳步地推进税费改革几个方面，提出了营口市税费改革方案措施的的初步设想及应该注意的有关问题。更多还原

【Abstract】 The reform of fees and taxes in rural area is an important act of our country to resolve the problems on agriculture, country and peasantry. Since the new China was founded, both fees and taxes have always been imposed in rural area of China. For overcoming the malpractice of this system, lightening the burden of the peasants, the Author has been to many villages and towns of Yingkou City area to make an on-the-spot investigation. Through discussions with peasants and officials at all levels in charge of agriculture and taxation, studying all the related documentations on fees and taxes reform in the rural area, the author analyzes the importance, causes and the difficulties of the fees and taxes reform, studies basic practices and the effect of transforming administrative fees into taxes in Anhui Province, the current situation of Yingkou City area and the relative policies of the State. In this Article, from keeping fees and taxes reform the normal nature, Strengthening supervision in fees and taxes reform management, increasing propagating, standardizing fees and taxes levy and manage organization and range, advancing fees and taxes reform positively and steadily, the author proposes a tentative plan and measures on the fees and taxes reform in Yingkou as well as issues needing attention.更多还原