淺談我國財政法制建設-以安徽農村稅費改革爲例

摘要：文章概述了安徽農村稅費改革試點的背景、內容、成效與出現的新題目,對由此提出的國家與公民基本財產關係的法津定位、農業稅法的'制定、涉農財政轉移支付制度的完備等題目進行了探討;文章提出了修訂憲法關於公民財產權的規定、制定財政基本法並確立財政法治原則、制定農業稅法、引進按人均財政收進爲因素之一計算一般性轉移支付數額、重大的涉農財政題目由權力機關決定等新的思路;文章以爲,農村稅費改革,決非拉動內需的權宜之計,而是涉及大多數人口法律權利和財產權益的重大制度變革,其成功需要全社會的政治和法律共叫,而農村稅費改革既需要財政法治的保障,也必然推動財政法治的不斷完善。
關鍵詞：我國財政法；法制建設；安徽農村；稅費改革；農業稅法
Abstract: The article has outlined the new question which Anhui countryside taxes and fees pilot reform's background, the content, the result and appear, to national which and citizen basic property relations' law Tianjin from this proposed locates, the agricultural tax law formulation, to ford the agricultural finance transfer payment system completely and so on questions to carry on the discussion; The article proposed the revision constitution about the citizen property rights' stipulation, the formulation finance fundamental law and establishes the financial government by law principle, the formulation agricultural tax law, the introduction according to the average per person financial revenue of a computation generality transfer payment amount for factors, significant to ford the agricultural finance question by the Organ of power decision and so on new mentality; The article believed that the countryside taxes and fees reform, decides the non-drawing domestic demand the expedient measure, but involves the majority population law right and the property rights and interests significant system transforms, its success needs the entire social politics and the legal mutual recognition, but the countryside taxes and fees reform already needs the financial government by law the safeguard, also impels the financial government by law inevitably the unceasing consummation. key word: Our country finance act; Legislative work; Anhui countryside; Taxes and fees reform; Agricultural tax law 前言
　　從2000年起,安徽開始實行農村稅費改革試點。一年多來的試點實踐表明,農村稅費改革,既是農村中財政分配關係的重大調整,也提出了財政法律制度建設方面的新課題。爲此,本文擬首先分析安徽農村稅費改革的背景、主要內容及實際效果,進而分析農村稅費改革提出的幾個財政法方面的主要題目,並就此提出作者的一些初步思考。