农村税费制度改革的法律思考
Journal of Henan Mechanic and Electric Engineering College（2005）
Abstract
文章分析了我国农村税费制度安排的现状,对其不合理性进行了具体的评价,并从法律制度设计原则和具体法律制度设计内容两个方面对农村税费制度改革提出了相应的看法.
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Key words
institution reformation,legal countermeasures,rural tax and fee
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