ࡱ> \^[)` RnBbjbj SQD@dddL0\@,4Pfff\\\+++++++$.hT1>!,QE :"\E E !,ffr,O&O&O&E ff+O&E +O&O&&&f 1&Ld!!&7+,0,&1%1&1&\pO&~ \\\!,!,%X\\\,E E E E @@@$d@@@d@@@ f evQ[Sz^ N -NeevQ[Sz^:N 10e\b 20-NeXd 30eXd 40e;NSOR 50Se.s 60"-Neev" N YeevQ[Sz^:N 10e\b 20"Yeev" 30-NeXd 40eXd 50e;NSOR 60Se.s 70DU_ vQ-N1 Nux 2--7(u?b/OpeW[cux0 N0d\bYku gu w u w(WkNuvg Ne u wQ[:N lWS^'Yf[bNؚI{f[S,gykNe  0(u\NS[SO E\-NcR e0N N0 N0ehQeBlUSbSbpS0 V0eW[pe5000-8000W[0 lWS^'Yf[bNؚI{f[SYe kNe v b N N t^ ~ b_ _ B\ !k f[ S Y T c[Ye^~{ T t^ g e QQgINRYe^[z99eivV{euўSO\ N 1.5 PLݍ E\-N Xd ўSO \V 1.5 PLݍ z99eiTbVQQgINRYeb4N@wbeQ;NSO"ROPNO0b kQQg-N\f[Ye^]DN6qX[(W0QQg-N\f[lQ(u~9O6qw:0QQg nf]N k:P*g؏0-N\f[W,gRf[agN]0QQgN g N\+Vf[uDRI{ebv [ُNbN:NSǑSN N^[V{eu^zNz99e%%%300W[]S [SO \V 1.5 PLݍ sQ.͋ўSO \V 1.5 PLݍ INRYez99eiV{eu3-6*N [SO \V 1.5 PLݍ Strategy of Rural Compulsory Education to Reform the Tax and Free Reform Abstract After the reform of rural compulsory education in China is facting the main input is low, financial in rural primary and secondary school teachers wages still exist in rural primary and middle school is still a shortage of public funds, rural compulsory education debt outstanding, elementary and middle schools in poor school conditions in rural areas, there are still a lot of poor students need funding and other issues, to solve these problems we that may take the following strategies: the establishment and reform of taxes and administrative charges& & Key word Compulsory education; Reform of tax and free reform; Strategy MR ўSO \ N 1.5 PLݍ E\-N QQgz99eivcmSYeWv/fSmNQQgYe9DRTYeƖDُ$NyN!kNV[{Qb>kvYe~9egn`$0YgʑgNQ[ b_eeg~xQW\O0[݋0eNlĉ0QDe0]wQfN NSl_ gsQez GWSZP:Nlʑf\O0 TTQY NWxhƋ Nh = 2 \* GB3 a$h:y0^lʑǑ(uu Nl Rux =\{-N.Y"?e[cNQQgz99eiNyly/eNDё FO/fQQgINRYebeQN6qb4NY NNRgT㉳Q0[SO \V 1.5 PLݍ l = 1 \* GB3 `$ʑgNQ[0  = 2 \* GB3 a$_eeg~xQW\O0[݋0eNlĉ0QDe0]wQfN NSl_ gsQez f\O0 TTQY0[SO \NS US PLݍ N0z99eiTQQgINRYebeQb4NvўSO \ N 1.5 PLݍ S)ۏ$NW[ N QQgINRYebeQ;NSO"ROPNON~h ўSO \V 1.5 PLݍ S)ۏ$NW[ hQVvS_NRNQN:N;NvS:ONYv"?e6eeQegn $\vQ/f0WY܏0OPP06q0WtsXv`R:SWv+VS"?ef:NV [QQg N\Syr+R/f+VSvINRYe>Nek~p[1]0_(uSe.sN Nh[1]b__hlQeg v^(WeT\dkSe.sRQeg 1. 1 [SO \V 1.5 PLݍ Ye-NQsh*CJ aJ o(hQCJ aJ o(hQ5CJ4aJ4o(hQCJ4aJ4o(hQCJ4aJ4!hQ5B*CJOJQJo(phhQ5@B*CJo(phhQ@CJo(hQCJOJQJo(hQCJOJQJ\o(% Bbp~ . @ N X Z \ & dhVDWD^`dh^ & FdhVDWD^`dhVDWD^`AlB& B t x z 8 ~ P  2 @`@ ` `$da$dhdhVDWD^`2 4 6 8 x <>F$ dhWD` dhXD2YD2 $dhWD`a$dh$dhXD2YD2a$$dda$  "jl>@DPd~wwjhQCJH*OJQJo(hQCJPJ\aJo(hQCJPJ\aJhQCJOJPJQJaJo(hQCJPJaJhQCJPJaJo(hQ5CJPJaJo(hQCJPJaJo( hQCJhQCJOJPJo( hQCJo(hQCJQJhQCJOJQJo(hQCJOJQJ'  "68:<>DbdǸԡ򗌗tZtJjhQCJOJQJUaJ2jhQOJPJQJU\aJmHnHsHtHhQCJOJQJaJo(hQCJPJaJo(hQCJOJQJo(hQCJOJQJ,hQCJH*OJQJaJmHnHo(sHtHhQCJH*OJQJaJo(hQCJH*OJQJaJ"jhQCJH*OJQJUaJhQCJOJQJaJhQCJOJQJaJo(  $&(<>@BD :ln縫uhuhu]hQCJH*OJQJhQCJOJQJ\o(hQCJOJQJ\ hQCJOJPJQJ\aJo(hQCJOJPJQJ\o(hQCJPJ\aJhQCJPJ\aJo(hQCJPJaJ)hQCJOJQJaJmHnHo(sHtHjhQCJOJQJUaJhQCJOJQJaJo(hQCJOJQJaJ#n^dl"$&($If$`a$$dha$$dha$ dhWD` XdhWD`X ,2l*DFHJLv6$6&6*677@7N777зЮvneenncn[nnnhQCJaJUhQCJaJo(hQCJaJjhQCJOJQJUo(hQCJOJQJo(jhQCJOJQJUo(hQCJOJPJaJo(hQCJaJo(hQCJOJQJo(hQCJH*OJQJ\o(hQCJOJQJ\o(hQCJOJQJ\hQCJH*OJQJhQCJH*OJQJo("(*JLNPe____$Ifkd$$If\,z$NMM044 laPRTVXZe____$Ifkd$$If\,z$NMM044 laZ\^`bde____$Ifkd$$If\,z$NMM044 ladfL&6eZD0Z$  &#$/`a$$"  &#$/UD ]"a$ $WD`a$kd?$$If\,z$NMM044 la!kQsYvяY N^ǏRMRbbT0 lkN(e)vcV_{|_6R\O ~agSy Vbtem‰ cV^Ncke|T^ N_Ncke10hQecVSN~N^ _NSNzUSr^ N{Ǒ(uTye_ V^_{ޏ~ N_͑ Yb:01ur^RV~bvcV RV(ua,b,c& h^0V-NTyNSvaIN NVlb__Q(WV Ne bQ(WVvNO0V^(Wc~bm}v~ N(uX~~b b(u{:g~V 5ulVb:ghV^&{Tv^vV[hQvBl0 Se.sўSO \ N 1.5 PLݍ E\-N [1]ؚ^l.QQgz99ei[W@xYe"?evq_T[J].Yeċ 2002 326 8-10. 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