农村税费改革看我国财政法制建设——安徽省为例.pdfVIP

农村税费改革看我国财政法制建设——安徽省为例 内容摘要：文章概述了安徽农村税费改革试点的背景、内容、成效与出现的新 问题，对由此提出的国家与公民基本财产关系的法津定位、农业税法的制定、 涉农财政转移支付制度的完备等问题进行了探讨;文章提出了修订宪法关于公民 财产权的规定、制定财政基本法并确立财政法治原则、制定农业税法、引入按 人均财政收入为因素之一计算一般性转移支付数额、重大的涉农财政问题由权 力机关决定等新的思路;文章认为，农村税费改革，决非拉动内需的权宜之计， 而是涉及大多数人口法律权利和财产权益的重大制度变革，其成功需要全社会 的政治和法律共识，而农村税费改革既需要财政法治的保障，也必然推动财政 法治的不断完善。 关键词：农村税费改革；财政法治；农业税法；财政转移支付制度 Content abstract: The article has outlined the new question which Anhui countryside taxes and fees pilot reforms background， the content， the result and appear， to national which and citizen basic property relations law Tianjin from this proposed locates， the agricultural tax law formulation， to ford the agricultural finance transfer payment system completely and so on questions to carry on the discussion; The article proposed the revision constitution about the citizen property rights stipulation， the formulation finance fundamental law and establishes the financial government by law principle， the formulation agricultural tax law， the introduction according to the average per person financial revenue of a computation generality transfer payment amount for factors， significant to ford the agricultural finance question by the Organ of power decision and so on new mentality; The article believed that the countryside taxes and fees reform， decides the non-drawing domestic demand the expedient measure， but involves the majority population law right and the property rights and interests significant system transforms， its success needs the entire social politics and the legal mutual recognition， but the countryside taxes and fees reform already needs the financial government by law the safeguard， also impels the financial government by law inevitably the unceasing consummation. key word: Countryside taxes and fees reform; Financial government by law; Agricultural tax law; Finance transfer payment system 前言 从2000年起，安徽开始实行农村税费改革试点。一年多来的试点实践表 明