近几年来,湖南、内蒙古、安徽、河北等7省50多个县市率先开展了不同形式的农村税费改革试点,为“费改税”在全国的全面铺开作了理论上和实践上的准备。湖南武冈模式湖南武冈市是全国农村“费改税”的试点县(市),“费改税”始于1995年。他们的做法是取消向农民收取的统筹提留款,将农民应承担的费用改为农村公益事业建设税,其收支纳入乡镇财政预算内管理。具体政策是:1.征收方面:实行“以人为主,人地结合”的办即对获得了责任田的农民按100%征收;对没有田的农民征收70%;对有责任田而户口已迁出的征收30%。应纳税额以统计部门的 Over the past few years, more than 50 counties and cities in Hunan, Inner Mongolia, Anhui and Hebei provinces have taken the lead in carrying out pilot projects of various forms of rural tax reform. In theory, they have done a “ Practical preparation. Wugang City, Hunan Province Wugang City, Hunan Province, is a pilot county (city) in the rural areas throughout the country with its ”fee-to-tax reform“ and ”tax reform“ started in 1995. Their approach is to abolish the co-ordination scheme for collecting fees from peasants, to change the fees that peasants should bear to construction tax for rural public welfare undertakings, and to bring their revenues and expenditures into the management of township financial budgets. Specific policies are: 1. Expropriation: the implementation of ”people-oriented, combined with people," that is, farmers who have been responsible for the fields by 100% levy; farmers without land levy 70%; responsible for the field and Account has been levied 30%. Tax payable to the statistical department