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改革以来农民的分化与平摊税费的方式

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英文标题:
摘要:

英文摘要:

The unreasonable shares of tax and fee among different stratifications of peasants have become main problems of tax and fee system in contemporary China' s countryside.These problems stem from the contradiction between the peasants' stratification and the equally apportioned system of rural tax and fee .The equally apportioned system of rural tax and fee which has taxed every peasant with equal amount regardless of peasants' income and wealth situation , especially results in the facts that the agricultural laborers in the central and western countrysides are taxed more than they can bear.

作者:

?周批改;

作者单位: 浙江大学农业经济管理 博士后; 湘潭大学行政管理系副教授;
期刊: 社会学研究
年.期:页码 2003.6:84-93
中图分类号:
文章编号:
关键词: 枫林村; 农业劳动者; 低收入农户; 负担率; 职业分化; 基尼; 乡统筹; 税费负担; 税费制度; 劳动力比重;
英文关键词:
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