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在我国实行分税制改革后,地及地以下政府的分成比例越来越小,加上国有和集体企业大量倒闭,地方税源日益枯竭。随着农村费改税的推进和清理乱收费,加之对政府提供公共产品、社保及低保等要求也日益强烈,地、县、乡政府的财政平衡越来越困难,举债会成为地方政府迫不得已的策略。(
After the implementation of the tax-sharing system in our country, the share of the governments below the prefecture and below is getting smaller and smaller. With the massive collapse of state-owned and collective enterprises, the local tax sources are depleting. With the introduction of fee-based taxes in rural areas and the indiscriminate collection of fees and charges, as well as increasing demands on the government to provide public goods, social security and minimum living allowances, the financial balance between prefectural and county governments is becoming more and more difficult and borrowing will become a last resort for local governments Strategy. (