本文選題：農(nóng)村　切入點(diǎn)：稅費(fèi)　出處：《當(dāng)代中國史研究》2017年06期

【摘要】：農(nóng)村稅費(fèi)改革是中共中央、國務(wù)院為加強(qiáng)農(nóng)業(yè)基礎(chǔ)地位、調(diào)動(dòng)和保護(hù)農(nóng)民的生產(chǎn)積極性、切實(shí)解決"三農(nóng)"問題而做出的一項(xiàng)重大決策。山西作為試點(diǎn)省份,選擇了不同區(qū)域、不同經(jīng)濟(jì)類型、具有一定代表性且工作基礎(chǔ)較好的代縣等5個(gè)縣,從2000年7月開始進(jìn)行稅費(fèi)改革試點(diǎn),到2005年全面取消農(nóng)業(yè)稅,取得了一系列改革成效。但在具體執(zhí)行過程中,產(chǎn)生了基層組織債務(wù)化解困難、財(cái)政困難突顯等問題,對山西省農(nóng)村稅費(fèi)改革過程中存在的困難和問題,要用發(fā)展的眼光重新審視,同時(shí)也要采取相應(yīng)的措施逐步地加以解決。
[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.

【作者單位】： 山西大學(xué)晉商學(xué)研究所、山西省晉商學(xué)與區(qū)域經(jīng)濟(jì)發(fā)展協(xié)同創(chuàng)新中心;
【基金】：山西省軟科學(xué)研究項(xiàng)目“山西農(nóng)村稅費(fèi)改革研究”(2014041040-3)的階段性研究成果
【分類號】：K27
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本文編號：1692554