摘要
农村税费改革以后农民的负担确实大幅度地减轻了,但对农业为主的经济不发达的乡镇财政却产生了很大的影响,免征农业税后,原先靠农业税为主要财政收入的乡镇财政收入减少,同时由于转移支付不到位和事权的下移,使乡镇财政陷入困境。只有精简机构,完善转移支付制度,统一乡镇财权和事权,发展经济培育财源,才能让乡镇财政走出困境。
The burden on farmers has been lightened greatly after agricultural tax reform, but an enormous effect had been exerted on finance of under- development villages and towns that mainly based on agriculture. After exempting from rural taxation, villages and towns whose rural taxation is the main composition of their state revenue reduced their revenue,in addition, due to the transfer- payment cannot pay enough and the affairs administration rights transfer to the government of the county. The finance of villages and towns fallen into a difficult position. This paper analyses in view of present situation of Villages and Towns under- development. Causes are probed and some countermeasures are proposed.
出处
《贵州工业大学学报（社会科学版）》
2006年第3期27-28,共2页
Journal of Guizhou University of Technology(Social Science Edition)
关键词
农村税费改革
财政
转移支付
agricultural tax and fees reform
finance
transfer payment
