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实行分税制改革后,地方财源结构发生了很大变化,地方财源培植的思路及方法也会随之发生很大变化。培植农村新优势财源,增加地方财政收入将成为各级地方政府和财政部门的重要任务。发展农副产品集约生产加工型,农村资源开发综合利用加工型的乡镇企业以及兴办贸、工、农、贮、运、建各种相关配套的经济联合体,都可以带动农村第三产业特别是流通服务业的发展,壮大农村集体经济实力,加快农民增收脱贫的步伐,还可以大量增加地方税种的税收收入。因此,为积极扶持培植农村新优势财源,促进农村市场的开放和发育,在扶持资金的筹集分配上应采取多种政策措施。
After the implementation of the tax-sharing system, the structure of local financial resources has undergone tremendous changes. The ideas and methods for local financial resources cultivation have also undergone great changes. Cultivating new advantages in rural areas, increasing local revenue will become an important task for local governments and financial departments at all levels. The development of intensive production and processing of agricultural and sideline products, the development and utilization of rural resources, the comprehensive utilization of processing-oriented township and village enterprises, and the establishment of various economic complexes of trade, industry, agriculture, storage, transportation and construction can all promote the tertiary industry in rural areas, The development of service industry, expanding rural collective economic strength, speeding up peasants’ pace of increasing their incomes and alleviating poverty can also greatly increase the tax revenues of local taxes. Therefore, in order to actively support the cultivation of new rural financial resources and promote the opening up and development of the rural market, we should adopt various policies and measures in raising and distributing supporting funds.