中国农村税费改革策略性分析 = A strategic analysis of the tax and fee reform in rural China

• Main Author: 张福杰 Zhang, Fujie
• Other Authors: Chen, Kang
• Format: Theses and Dissertations
• Language: Chinese
• Published: 2008
• Subjects: DRNTU::Business::Accounting::Tax
• Online Access: http://hdl.handle.net/10356/7871
• Institution: Nanyang Technological University

This thesis, based on normative and positive analysis, studies the tax and fee reform in China's rural areas, taking the interests of both local governments and peasants into consideration. It reviews the literature on tax and fee reforms, analyzes the problems associated with this process and...