| 农村税费制度改革的法律思考 |
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| 引用本文： | 曹明睿.农村税费制度改革的法律思考[J].河南机电高等专科学校学报,2005,13(3):93-95. |
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| 作者姓名： | 曹明睿 |
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| 作者单位： | 郑州大学,法学院,河南,郑州,450052 |
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| 摘 要： | 文章分析了我国农村税费制度安排的现状，对其不合理性进行了具体的评价．并从法律制度设计原则和具体法律制度设计内容两个方面对农村税费制度改革提出了相应的看法。
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| 关 键 词： | 农村税费 制度改革 法律对策 |
| 文章编号： | 1008-2093(2005)03-0093-03 |
| 收稿时间： | 11 13 2004 12:00AM |
| 修稿时间： | 2004年11月13 |
Legal Thoughts on the Reformation of Rural Tax and Fee Institutions |
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| CAO Ming-rui.Legal Thoughts on the Reformation of Rural Tax and Fee Institutions[J].Journal of Henan Mechanical and Electrical Engineering College,2005,13(3):93-95. |
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| Authors: | CAO Ming-rui |
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| Affiliation: | Zhengzhou University, Law School, Zhengzhou 450052, China |
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| Abstract: | The essay examines the present conditions of the arrangement of the rural tax and fee institutions and evaluates their defect,then puts forward some suggestions on the principles and specific contents of legal institution's design to the reformation of relative institutions. |
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| Keywords: | rural tax and fee institution reformation legal countermeasures |
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