农业税费改革后西部地区县乡财政的解困路径

• 作 者: 李玲
• 机 构: 西安科技大学管理学院,
• 出 处: 经营与管理
• 发表日期: 2009年03期
• 关键词: 县乡财政 西部地区 农村税费改革 减轻农民负担 税费制度 西部地区县 农村行政 东部地区 经济发展水平 基层财政

农村税费改革是近几年我国经济改革的一项重要内容。就目前来看,这项改革在减轻农民负担、规范农村税费制度、促进农村行政体系变革及密切干群关系等方面取得了一定成效。但是,由于各项配套改革没有及时跟进,农村税费改革后,经济发展水平较低的西部地区的县乡财政面临着比东部地区更大的困难。如何解决这一困难将是我们面对的又一课题。

Rural tax reform is an important part of China’s economic reform in recent years. For now, this reform has achieved some success in alleviating the burden on peasants, standardizing the system of rural taxes and fees, promoting the reform of the administrative system in rural areas, and working closely with the relations between cadres and the masses. However, due to the lack of follow-up of various supporting reforms, the rural finance in the western region with a low level of economic development after the reform of rural taxes and fees faces greater difficulties than the eastern region. How to solve this problem will be another issue we face.