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2005年我国通过了废止《农业税条例》的决定,为开启良性的基层财政体制,贯彻新农村建设方略,协调城乡发展,全面建设小康社会,解决“三农”问题,有效的缓解农业税费改革以来基层的乡村财政的困境,无疑具有重大意义。本文从基层政权运行、农村公共事业建设、农村财税体制等三个方面分析了基层财政的困境后,认为造成困境的原因主要有体制原因和经济原因,并从四个方面给出了政策建议,即:改革财税体制、完善乡村治理结构框架、创新乡村公共物品供给机制、大力发展县域经济。
In 2005, China adopted the decision of repealing the “Agricultural Tax Regulations”. Since the reform of the agricultural tax and fee system has been effectively implemented in order to open a benign primary financial system, implement the new rural construction strategy, coordinate urban and rural development, build a moderately prosperous society in all respects, and solve the “three rural issues” The predicament of grass-roots rural finance undoubtedly has great significance. After analyzing the dilemma of grassroots finance from three aspects: the operation of grassroots government, the construction of public utilities in rural areas and the rural taxation system, the author thinks that the reasons for the dilemma include the reasons for the system and economic reasons, and the policy recommendations from four aspects. That is: reforming the fiscal and taxation system, perfecting the framework of rural governance, innovating the supply mechanism of rural public goods, and vigorously developing the county economy.