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我国农村税费改革以及随之而带来的后农业税时代无疑在很大程度上减轻了广大农民的负担,但由于农村税费改革特别是取消农业税进一步导致了乡(镇)一级政府财政的困难,使农村本来就极其紧缺的公共产品供给受到了很大的冲击。因此,根据我国农村实际情况,构建符合我国国情的后农业税时代农村公共产品供给新体制宜从以下几方面着手:加大中央政府对地方政府、特别是基层地方政府的财政转移支付力度,使各级政府财权和事权相统一;打破城乡两套公共产品供给模式,加大对农村公共产品供给的财政支持力度;公共产品提供主体和融资渠道多元化;以农民需求为导向,促进农村公共产品供给结构的合理化;构建合理的政府官员功绩评价体系,加强对农村公共产品供给的监督。
The reform of rural taxes and fees in our country and the consequent post-agricultural tax era have undoubtedly greatly lightened the burden on farmers. However, due to the tax reform in rural areas and the abolition of agricultural taxes in particular, this has further led to the fiscal Difficulties, so that rural areas have been extremely scarce supply of public goods has been a great impact. Therefore, according to the actual conditions in rural areas in our country, it is necessary to construct a new rural public goods supply system in the post-agricultural tax period in line with China’s national conditions from the following aspects: to increase the central government’s financial transfer payments to local governments, especially local grassroots governments, Level government financial power and the power to unite; to break the urban and rural two sets of public goods supply model, increase the financial support for the supply of rural public goods; public goods provide the mainstay and diversification of financing channels; peasants demand-oriented and promote the supply of rural public goods Rationalization of structure, building a reasonable merit evaluation system for government officials and strengthening the supervision over the supply of rural public goods.