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1、___________________________________________________________________________________________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
2、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Contentabstract:ThearticlehasoutlinedthenewquestionwhichAnhuicountrysidetaxesandfeespilotreform’sbackground,thecontent,theresultandappear,tonationalwhichandci
3、tizenbasicpropertyrelations’lawTianjinfromthisproposedlocates,theagriculturaltaxlawformulation,tofordtheagriculturalfinancetransferpaymentsystemcompletelyandsoonquestionstocarryonthediscussion;Thearticleproposedtherevisionconstitutionaboutthecitizenpropertyrights’stipulation,theformulationf
4、inancefundamentallawandestablishesthefinancialgovernmentbylawprinciple,theformulationagriculturaltaxlaw,theintroductionaccordingtotheaverageperpersonfinancialrevenueofacomputationgeneralitytransferpaymentamountforfactors,significanttofordtheagriculturalfinancequestionbytheOrganofpowerdecisi
5、onandsoonnewmentality;Thearticlebelievedthatthecountrysidetaxesandfeesreform,decidesthenon-drawingdomesticdemandtheexpedientmeasure,butinvolvesthemajoritypopulationlaw11__________________________________________________________________________________________________________________________
6、___________________________________________________________rightandthepropertyrightsandinterestssignificantsystemtransforms,itssuccessneedstheentiresocialpoliticsandthelegalmutualrecognition,butthecountrysidetaxesandfeesreformalreadyneedsthefinancialgovernmentbylawthesafeguard,alsoimpelsthe
7、financialgovernmentbylawinevitablytheunceasingconsummation.keyword:Countrysidetaxesandfeesreform;Financialgovernmentbylaw;Agriculturaltaxlaw;Financetransferpaymentsystem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,农村税费改革,既是农村中财政分配关系的重大调整,也提出了财政法律制度建设方面的新课题。为此,
