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农村税费改革被誉为“农村第三次革命”,今年,中央决定在四川全省范围内推行农村税费改革。近期的《经济学消息报》就此发表了朱明熙关于税费改革的一份调查报告,朱在这篇报告中指出了当前困扰农村税费改革有三大问题。 第一,农村社会公共产品和公益事业资金短缺问题。农村社会公共产品和公益事业过去主要靠农业税收、提留统筹、各种集资摊派来提供资金。税费改革后,尽管中央、省上给一定的财政转移性支付,但这部分开支存在相当大的缺口。它实质上反映了农村的这些社会公共产品和公
Rural tax reform known as the “third revolution in rural areas”, this year, the central government decided to implement within the province of Sichuan tax reform. In a recent Economic Information Paper, Zhu Mingxi published a survey on taxes and fees reform. Zhu pointed out in this report that there are three major problems that have plagued rural tax and fee reform. First, the shortage of funds for public goods and public services in rural areas. In the past, the rural social public goods and public welfare undertakings mainly relied on agricultural taxes, bureaus and various types of fund-raising camps to provide funds. After the reform of taxes and fees, despite some financial transfer payments from the central government and the provincial government, there is a considerable gap in this part of the expenditure. It essentially reflects these social public goods and public in rural areas