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农村财税体制变迁与基层政府职能转变关系探讨
In recent years， a series of rural tax and fee reform， which to the interests of central and local governments and grass-roots government ，and farmers have been great readjusted. With the exemption of agricultural tax， the original financial system has been unable to meet the needs of building new rural areas， the problems about offside， dislocation， the issue of vacancy in the township government have been more serious. Under the new situation， the Tax-sharing F ...