从农村税费改革看农业税制体系的重构--兼论农村税费改革对淮安市农村经济发展的影响

农村税费改革，是新中国成立以来中国农村继土地改革、实行家庭联产承包经营之后的又一次重大改革．按照全省统一部署，淮安市于2001年初全面开展了改革工作。经过一年多的改革实践，取得了明显的效果，但在改革中也暴露出不少矛盾和问题。要真正解决农村问题、减轻农民负担，仅靠农村税费改革是不够的，还需要重构农业税税制体系。

Viewing the Reconstruction of Agricultural Tax System in Terms of the Countryside Reform of Tax and Fee -On the Effect of the Countryside Reform of Tax and Fee on the Development of Huaian Countryside Economy

The reform of countryside tax and fee is another important reform followed by land reform and the implementation of the contract system with remuneration linked to output after the foundation of new China. According to jiangsu province unitary arrangement, an all - round reform was carried out in the year 2001. After a year of reform, a distinct effect has been achieved, but some contradicts and problems have also arise. If we want to solve the countryside problem to reduce farmers'burden, the only reform of countryside tax and fee is far from enough, we need to reconstruct agricultural tax system.