The theory of public finance framework : an important development and innovation in china ' s fiscal theory 我國(guó)財(cái)政理論的重大發(fā)展與創(chuàng)新
The theories of public finance in china have grown to meet the demands and requirements of the practice and reform of the market economy and developed some active aspects of theoretical innovation 摘要我國(guó)公共財(cái)政理論的產(chǎn)生發(fā)展是市場(chǎng)經(jīng)濟(jì)改革實(shí)踐發(fā)展的要求與結(jié)果,具有其積極的理論創(chuàng)新意義。
The purpose of the paper is to formulate the most superior stratagem , which bases on the theories of public finance , through the analysis of the causes which produce the burden on peasants and together with actual situation and the measures that is put into effect in each experimental unit 本論文的目的旨在以公共財(cái)政理論為基礎(chǔ),通過(guò)對(duì)農(nóng)民負(fù)擔(dān)的現(xiàn)狀及成因分析,并且結(jié)合目前各試點(diǎn)內(nèi)容和我國(guó)農(nóng)村的實(shí)際,提出我國(guó)農(nóng)村稅費(fèi)制度改革的最優(yōu)方案。