从安徽农村税费改革看我国财政法制建设（Financial legal system construction in China from the reform of rural tax and fee in Anhui）.docVIP

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从安徽农村税费改革看我国财政法制建设（Financial legal system construction in China from the reform of rural tax and fee in Anhui）.doc

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从安徽农村税费改革看我国财政法制建设（Financial legal system construction in China from the reform of rural tax and fee in Anhui）

从安徽农村税费改革看我国财政法制建设（Financial legal system construction in China from the reform of rural tax and fee in Anhui） Financial legal system construction in China from the reform of rural tax and fee in Anhui Financial legal system construction in China from the perspective of rural tax and fee reform in Anhui 2008-12-20 15:10:06 [Abstract] this paper summarizes Anhui rural tax reform pilot of the background, content, effect and the emergence of new problems, discusses the problems such as location, complete law of the state and citizens basic property between the agricultural tax law, rural financial transfer payment system; this paper puts forward amendments to the constitution, a the citizens property rights and the establishment of fiscal law establishing basic financial law principles, the development of agricultural tax, introduced by authority decided to calculate new ideas of agriculture related financial problems, the amount of major general transfer payments per capita revenue is one of the factors; the rural tax reform, is not a matter of expediency to stimulate domestic demand, but major changes in the system most of the population involved in legal rights and property rights, the needs of the whole societys political and legal consensus, and in rural areas The reform of tax and fee requires not only the protection of the financial rule of law, but also the continuous improvement of the rule of law. [Keywords] rural tax and fee reform; fiscal rule of law; agricultural tax law; fiscal transfer payment system; [text] Since 2000, Anhui has started the pilot reform of rural taxes and fees. The pilot practice for more than a year shows that the reform of rural tax and fee is not only a major adjustment of the fiscal distribution relations in the rural areas, but also a new subject in the construction of the financial legal system. Therefore, this paper first analyzes Anhui rural tax reform background, main contents and practical results, and then analyzes several ma