浅谈我国财政法制建设-以安徽农村税费改革为例
摘要：文章概述了安徽农村税费改革试点的背景、内容、成效与出现的新题目,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题目进行了探讨;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、引进按人均财政收进为因素之一计算一般性转移支付数额、重大的涉农财政题目由权力机关决定等新的思路;文章以为,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叫,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：我国财政法；法制建设；安徽农村；税费改革；农业税法
Abstract: The article has outlined the new question which Anhui countryside taxes and fees pilot reform's 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: Our country finance act; Legislative work; Anhui countryside; Taxes and fees reform; Agricultural tax law 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,本文拟首先分析安徽农村税费改革的背景、主要内容及实际效果,进而分析农村税费改革提出的几个财政法方面的主要题目,并就此提出作者的一些初步思考。
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