ࡱ> ^`]{ RfDbjbjttUffM 66666Dzzz\V\z,j ,,,,,,,$/^2J3,96"3,66Kl,&&&66 ,& ,&&-'U'E,$E'+,0,M'2=&p2U'26U'&3,3,&@,2 b : 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[pe6000-8000W[0 lWS^'Yf[ؚI{f[S~~Ye f[MOe v b FUf[b N N t^ ~ b_ _ Qc 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 @ L N V X Z \ l $ & * @ B \ ^ r t v x z пhg05CJ4aJ4o(hg0CJ4aJ4o(hg0CJ4aJ4!hg05B*CJOJQJo(phhg05@B*CJo(phhg0@CJo(hg0CJOJQJo(hg0CJOJQJ\o(> Bbp~ . @ N X Z \ & dhVDWD^`dh^ & FdhVDWD^`dhVDWD^`& B t x z 2 x F ( @`@ ` `$da$dhdhVDWD^`    0 2 > v x D F R  & ( * , . l n `b»hg0CJOJQJo(hg0CJOJQJ hg0CJo(hg0CJOJPJo(hg0CJPJaJ o(hg0CJPJhsV>*CJ aJ o(hg0>*CJ aJ o(hg0CJ aJ o(A( * , . n 24< dhWD` dhXD2YD2 $dhWD`a$dh$dhXD2YD2a$$dda$0246:<FZ  tvxʽwjwhg0CJH*OJQJo(hg0CJOJQJhg0CJPJ\aJo(hg0CJPJ\aJhg0CJOJPJQJaJo(hg0CJPJaJhg0CJPJaJo(hg05CJPJaJo(hg0CJPJaJo( hg0CJhg0CJOJPJo( hg0CJo(hg0CJOJQJo(hg0CJQJ)xz,.024:XZǸԡ򗌗tZtJjhg0CJOJQJUaJ2jhg0OJPJQJU\aJmHnHsHtHhg0CJOJQJaJo(hg0CJPJaJo(hg0CJOJQJo(hg0CJOJQJ,hg0CJH*OJQJaJmHnHo(sHtHhg0CJH*OJQJaJo(hg0CJH*OJQJaJ"jhg0CJH*OJQJUaJhg0CJOJQJaJhg0CJOJQJaJo( 2468:  0bd縫uhuhuhg0CJOJQJ\o(hg0CJOJQJ\ hg0CJOJPJQJ\aJo(hg0CJOJPJQJ\o(hg0CJPJ\aJhg0CJPJ\aJo(hg0CJPJaJ)hg0CJOJQJaJmHnHo(sHtHjhg0CJOJQJUaJhg0CJOJQJaJo(hg0CJOJQJaJ%dTZb$If$`a$$dha$$dha$ dhWD` XdhWD`X   "(RTXZ`b~ >@BDFHJLNPRTVXZ\z|~:<϶ϭhg0CJOJQJo(jhg0CJOJQJUo(hg0CJOJPJaJo(hg0CJaJo(hg0CJOJQJo(hg0CJH*OJQJ\o(hg0CJOJQJ\o(hg0CJOJQJ\hg0CJH*OJQJo(hg0CJH*OJQJ. @BDFe____$Ifkd$$If\,z$NMM044 laFHJLNPe____$Ifkd$$If\,z$NMM044 laPRTVXZe____$IfkdD$$If\,z$NMM044 laZ\|B&8eZD0Z$  &#$/`a$$"  &#$/UD ]"a$ $WD`a$kd$$If\,z$NMM044 la<>@Bl~88$8&8*899@9N99999999999:8:::<:>:::::::::::2;4;ؼƯhg0CJOJQJaJo(hg0CJOJQJaJhg0PJ\o(hg0CJPJ\aJhg0CJPJ\aJo(hg0CJaJUhg0CJaJo(hg0CJaJo(hg0CJaJjhg0CJOJQJUo(jlhg0CJOJQJUo(.!kQsYvяY N^ǏRMRbbT0 lkN(e)vcV_{|_6R\O ~agSy Vbtem‰ cV^Ncke|T^ N_Ncke10hQecVSN~N^ _NSNzUSr^ N{Ǒ(uTye_ V^_{ޏ~ N_͑ Yb:01ur^RV~bvcV RV(ua,b,c& h^0V-NTyNSvaIN NVlb__Q(WV Ne bQ(WVvNO0V^(Wc~bm}v~ N(uX~~b b(u{:g~V 5ulVb:ghV^&{Tv^vV[hQvBl0 Se.sўSO \ N 1.5 PLݍ E\-N [1]ؚ^l.QQgz99ei[W@xYe"?evq_T[J].Yeċ 2002 326 8-10. [2]V[YeSU\xvz-N_.2003t^-NVYe~vfN[M].SNYeyf[QHr>y 2003 88-90. [3] _ofR.N[b QQgf[uf[s}u[N].-NVYeb 2003-09-195 . [SO NS US PLݍ v\ ޏ~S0lʑTSe.sN_:NSR vQ-N lʑ Ɖf[ywQSO`Q[c0BllʑbSe.sNeQSNN[^0 1 cke_(uSe.sY^NebShlQ Y & HesScؚ25;14=0 h:ydk~gc_ꁇe.s140Se.s(We-NSBl = 1 \* GB3 `$S ge.s,{N!k(We-NQseMb^S bcS݋ N{e.sS gN*N^S sSOge.s(We-NY!k_(u FO(WQ*N_(uYhl TN*N^S0 = 2 \* GB3 a$Yg(WckevNY_(uNY{e.s hleS(uN*NebS bSQRQُQ{e.sv^SQ*N^S/fޏ~v Shlw0bk^S $N^SKNRJSW[~ - SQ*N^S Nޏ~ T^SKNRS0 Se.sSOOy QHrt^ wbkux N)R ;3=N)R@b gN)R T;P=N)RV+RN)RS QHreg 5uP[e.s ;4=;N#N5uP[e.s T5uP[e.svQYbS_0W@W Shbfeeg/_(ueg(N )0 2 YgʑgNQ[ b_eeg~xQW\O0[݋0eNlĉ0QDe0]wQfN NSl_ gsQez GWSZP:Nlʑf\O0 TTQY Y & & T>yO`$0 NWxhƋ Nh`$h:y0 3 f = 1 \* GB3 `$e.s{|WhƋel:NNW;M= eƖ;C= b~ez;N= g Rez;J= f[MOe;D= bJT;R= hQ;S= N)R;P=0  = 2 \* GB3 a$[N N Te.sv\O00@b gb#N:NeOc GWN\ONf N*NSN N\Ov b\O TW[hQ萙QQeg N\ON\OKN(u  R_ N*NN N\Ov (W,{ N*N\OTR I{ 0  = 3 \* GB3 b$[Nee.s N*NSN N\Ov Nl = 2 \* GB3 a$BlN7h N*NN N\Ov (W,{ N*N\OTR et al 0\O TW[Y(WMR T(WT0 "ўSO \ N 1.5 PLݍ E\-N (WevQYTQ\OǏ z-N {_0RNXXX^v`_c[Tp`.^R& & 0 [SO \V 1.5 PLݍ XXX XXXXt^XXgNlWS^'Yf[     lWS^'Yf[ؚI{f[S~~Ye,gyf[MOe \N [SO E\-N e0N N  PAGE 5 &899::::4;6;;=>>\>~>>>(?6??\@AABBB ` WD`WD`WD`$a$`4;6;>;F;;;;;;;;;;<8<<<><@<D<F<^<b<|<~<<<<<= =8=:=<=>===>>>>>Z>\>x>z>|>~>>>>˾ڮڮڜڮڜڍڍ~ڍhg0CJOJQJ^JaJo(hg05CJOJQJaJo("jhg0CJOJQJUaJo(jhg0CJOJQJUaJhg0CJH*OJQJaJhg0CJH*OJQJaJo(hg0CJOJQJaJo(hg0CJOJQJaJhg05CJQJaJo(1>>>>>"?$?&?(?0?2?4?6??????@(@:@<@R@T@Z@\@h@j@l@@@@@@@ A AAAA&A(A*A,A.AAAƷƷƫƜƜƌƫwƫƌƫw)hg0CJOJQJaJmHnHo(sHtHjhg0CJOJQJUaJhg0CJH*OJQJaJo(hg0CJOJQJaJhg0CJOJQJ^JaJo(hg0CJOJQJaJo(hg05CJOJQJaJhg05CJOJQJaJo( hg05CJOJQJ^JaJo(.AAABBBBB,B.B0BDBFBHBJBLBzBBBBBBBBBBBBCC6C8C:CBCCCCCCCCִxskghg0jhg0U hg0o(hg0CJ aJ o( hg0CJo(hg0CJOJQJo(hg0PJ\o(hg0CJPJ\aJo(hg0CJPJ\aJhg0CJOJPJaJo()hg0CJOJQJaJmHnHo(sHtHhg0CJOJQJaJo(hg0CJOJQJaJjhg0CJOJQJUaJ(BC8C:CCCCCCCCCCCCCCCCCCFDHD &dP 8dhWD. ` 8dhWD` JdhWD`CCCCCCCCCCCCCCCCCD DDDDDDFDHDJDLDXDZD\D^D`DbDdDfDhg00JmHnHsHtH hg00J hg0o(jhg0Uhg0"HDJD`DbDdDfD$a$9 0090182P. A!"S#n$n%S R 0 0090182P. A!"S#n$n%S P0 pp< 0 0090182P. A!"S#n$n%S @ 00P182P. A!"S#n$n%S Dp$$If!vh#v#vN#vM:V 055N5M/ a$$If!vh#v#vN#vM:V 055N5M/ / a$$If!vh#v#vN#vM:V 055N5M/ a$$If!vh#v#vN#vM:V 055N5MaB Dd)   `C%A (8 yjwx20040609_01VGr 13"bP|Y:_0u17, n$|Y:_0u17PNG  IHDRGm&bKGD:2> cmPPJCmp0712OmIDATxj8B^(WY8z‚ Ы,z@007#;iM϶8"ѺϣiBV F~ cBV߄7!0/@f3Dd*ڎ \p)D$66du6PKNV,鉗i.1e9)@)9O:fn?Ԓ PٔGL̒wI)hrR #ȷt!!ي%IORBBDۀ3骐 *d|4C m.# gU / Cr O W? 2<=$-;BV Y!+d|ȧxB)$xiEd/xS )^Z”_AN K spw^iE9ےK݉i0\ [Lde%/9xߋ7Y~BV 9a!_xOӚ!˽BʮK*d鿬փ\]Px5%^ imBV? r'J3+~MӃ s!tbVuuNyyCO7nC ੷TdI?{udiVɭ~ӲI9nYn?=?{_sr*l?仹kBfgTȫv)E_ˤ@>O(و (.nA0KO\6v%#IO\6vtSJO\g],= r'HOK|KLJW Y!+dB> 'BV?C `5 QOJa$u t2&uVBmj˖$^vqSLBu Kvu$f!# Wm=v[,:^! )^ľ2U Y!+dBV Y!+d>tͥ Y!*dZrkBVȭDzƷލ.~LCOۼ.kan#Cĥp'^2*ZB!3#«VI#akc NN}:9v)gZLDձ:ܟO`@K ծsFx -oHt#G! Z~)dgH"FټfQ,jNXw`f:LyDB6jxa>uzۂ#X MN51ĀߤB<7WC@VbdjlhR $

I}e%p],WKh^HVrχD.n.2rSvtzue0td#I)cPĐd4n!OH`]W`%M54ni !mΐ Vt<Ap#NN%Ő6J:E ?!c_a^!470a2]Eܐa|(7^t9f;Q,rȎA.Ǧ YG eZ Y34 rIŠs?`l)U ?IENDB`!x66666668 0@P`p6888 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@66666PJ_HmH nHsH tHF`F cke $1$a$CJKH_HmH nHsH tH$A $ ؞k=W[SONi@N nfhL ha$$@&<CJ OJQJ^JaJ 5\*j* ybl;N5\@M@ ckee,gL)ۏWDd`CJaJff QCݓvUA 6F͌n|QsAX\ >8O( b\'X77?ڐ!@5?2XY}XFKp GH%Vވ b׫|G_9Ѣ`(B-)( b"{G|07`]PEB_?1r!?S`m-ʥV_\ĵJNS.j4Cw\+ZxC筲/-xkP//z֯A)_BJP5f CFr]]*Q Yv)CeCP@$=9I!_vHB%(fV va ߒ602- "O9IdͿ Z}r'=ySZ%{W<wo~ omͩv{_8}:oq3]ac.`/& 1%@)+-Z ȁcۏ9T" X;adwuƝ^lnmM]\('PbKe#bc{lcwK 6qKzV6B$L\!ޖov{uF]n# ]L-7Bc".$C΄M\KHt)Z,Kf~APܜaߥFrIF.;1dFą84(twk>VϮšQw[Yۙ!®R#nq̎8R{ccާuX>IlcWbFv fNall \ᙠ8B|=V>LI}:^ DVSn<<s< /,ݔyoZ"-XETsbc~h0pd<F7qsGqǭتUtՒfn~i0> LDCY,XW#HGe lܸd|0duޑChϐPڑw>ufІE%=qvQ90`ǙȰR@x pf]6H:EuvVd^(gpL%Ste5@(ً0$$E$} Ns;{/,,+P-jYTk~" q0TPϢ>#̙V=ˀ<ݥvH[$tIhO-xj<4.<= mR+Q.5qͯ!e(C82Q#W.Dxҗ<}/SY.d0u.:i5ܣ$jYhkV\[򡑃A!K3Ɗtz >λZ`%N88zt"Hr8 ^So YsiZvwQ:uDM;YS.}jd{jSnuҮ{Q4iU5U̲0ks\7X\ 5i/Z77'd]u j1bXU͞ڽc3IU2S;緬G8:?g-, gs~unfC(MrT Jxi D=deCn PK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 0_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!Rtheme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] .T;TTT @@LLLO x<4;>ACfD $%&(& ( FPZ&8BHDfD#') u> 9 F H /<> ."""C""""""@GIO!8  @ (  hB   C $() v~ 11#" ?B S  ?r. t $0279>@EGNPUWcgsuz|}(.79LNQT\]{()KLqtRW`diorv+2qrvy -Dcilp'1       1 =      |      % * 2 6 @ E F P S T a e k {     * , 9       ! ' = f p { } ,/=>?JNSU[]cekmntxz~ !8=JPQ[_cux(),/'7!'?B    _ c r u U Z  =?(+,/3333333333333333333333!{ *,//.xX.xX%0.xX#o@Ac4 x32MDYY s ^: e O (; e } ;JGp )D5>k{46}8 oIdRLaoAFY^ wg =8!!=!##&#`$ o%gx&/ 'R(5*9*Gg,.a."r.6/01b1!32V2}5 {5768&82-<p<=\=>]>@Ic@BA/YABBECbDE~XF#IIYJ)HJ_Ky;KvKwM"Mr8MlMN O[Or(QKTbTyT=2UVVsV`'X0XU$Y[9[x]6\dFIfT{rh?#~@4 . @8Unknown G*Ax Times New Roman5Symbol3. *Cx Arial;([SOSimSun;= |8ўSOSimHeiA4  wiSO_GB2312wiSOM Times New Roman;4 N[_GB2312?= *Cx Courier New9,|8I{~ Light?|8I{~DengXianA$BCambria Math AQh[Br',g^ ^ !),.:;?]}    & 6"0000 0 0 00000 =@\]^[{  0 0 00000;[nKP  ?9*2! xx_; wxx Administrator Oh+'0l   ( 4 @LT\dwxxNormalAdministrator2Microsoft Office Word@F#@@ @~E,^ ՜.+,D՜.+,H  hnsd (S[wKSOProductBuildVerICV2052-11.1.0.11115$C9DA8225E9744AB9B17A02048BE2A71E  !"#$%&'()*,-./012456789:;<=>?@ABCDEFGHIJKLNOPQRSTVWXYZ[\_Root Entry FE,aData +1Table32WordDocumentUSummaryInformation(MDocumentSummaryInformation8UCompObjn  FMicrosoft Word 97-2003 ĵ MSWordDocWord.Document.89q