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1)  Rural Tax and Fee Institution
农村税费制度
1.
Study on Rural Tax and Fee Institutional Change in China;
我国农村税费制度变迁研究
2)  reform of country taxes and charges
农村税费制度改革
3)  rural tax and fee
农村税费
1.
The essay examines the present conditions of the arrangement of the rural tax and fee institutions and evaluates their defect,then puts forward some suggestions on the principles and specific contents of legal institution s design to the reformation of relative institutions.
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。
2.
The rural tax and fee reform experime nt done in Anhui Province in 2000is an other great reform following the lan d reform and the contracted responsib ility system with remuneration link ed to output.
2000年在安徽省开展的农村税费改革试点是建国以来继土地改革、家庭联产承包经营之后的又一次重大改革。
4)  Tax and Fee in Rural Areas
农村税费
1.
The reform in tax and fee in rural areas is an important measure to lighten the burdens of farmers and to deepen rural reform.
农村税费改革是减轻农民负担和深化农村改革的重大举措,它是一项“民心工程。
5)  Countryside Taxation System
农村税收制度
1.
The Way to Avoiding Entangling the Vicious Circle of "Huang Zongxi s Law" after Reform from Fees into Taxes in Countryside:The Reform of Countryside Taxation System and Its Auxiliary Measures;
农村费改税之后如何避免陷入“黄宗羲定律”的怪圈——浅议农村税收制度的改革及其配套措施
6)  the reform of changing the traditional country charges into taxes
农村费改税
1.
The economic analysis on the problems in the reform of changing the traditional country charges into taxes;
农村费改税问题的经济学分析
补充资料:农村集体资金管理制度


农村集体资金管理制度


农村集体资金管理制度对农村集体的固定资产、流动资金、专用基金等进行专项和综合管理的制度。主要内容包括:①审批制度。固定资产的购置、新建、变卖、转让、承包、租赁和报废等,以及列入年初计划的现金开支、计划外开支,都应经过审批。②登记制度。固定资产增加后应及时入账(如日期、型号、规格、品种等),减少时注明原因。③保管制度。对集体资金要定期检查、监督,实行保管责任制,分别制定具体的维修、保养制度。④折旧制度。正确计算应提取的折旧费并足额、及时提取,有计划地使用好折旧资金。⑤盘点制度。定期对固定资产、流动资金进行清查盘点,及时核算,保证账、实相符。⑥现金收付制度。一切现金收付必须取得合法的原始凭证,手续不完备的开支不准入账。
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