| 河北省农村税费改革与基础教育经费筹资渠道的变化 |
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| 引用本文： | 孟艳春,张秋喜,梁庆朝.河北省农村税费改革与基础教育经费筹资渠道的变化[J].当代经济管理,2004,26(5):7-10. |
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| 作者姓名： | 孟艳春 张秋喜 梁庆朝 |
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| 作者单位： | 河北师范大学,马列教学部,河北,石家庄,050016;河北师范大学,马列教学部,河北,石家庄,050016;河北师范大学,马列教学部,河北,石家庄,050016 |
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| 基金项目： | 河北省教育科学“十五”规划课题“河北省农村税费制度改革与基础教育经费筹资渠道的变化”的研究成果(0020093)。 |
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| 摘 要： | 农村税费制度改革的提出不是从基础教育经费筹集问题开始的，也不是以保持教育经费投入为出发点和归属点的，而是旨在减轻农民负担，增加农民收入。但是，农村税费改革与农村基础教育经费的筹集关系极大，它直接关系到农村基础教育的稳定与发展。本文从保证基础教育经费投入稳定和增长这一角度，分析税费制度改革前后农村基础教育经费数量和筹资渠道的变化，探讨税费改革对基础教育经费投入所带来的新问题及解决办法，以确保巩固农村税费改革的成果以及农村义务教育的顺利实施。
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| 关 键 词： | 税费改革 教育经费 农村教育事业费附加 农村教育集资 |
| 文章编号： | 1003-3920(2004)05-0007-04 |
The Reform of Taxes and Fees in Rural Areas of Hebei Province and the Changes in Fund-raising for the Basic Education |
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| MENG Yan-chun,ZHANG Qiu-xiLIANG Qing-chao.The Reform of Taxes and Fees in Rural Areas of Hebei Province and the Changes in Fund-raising for the Basic Education[J].Contemporary Economic Management,2004,26(5):7-10. |
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| Authors: | MENG Yan-chun ZHANG Qiu-xiLIANG Qing-chao |
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| Abstract: | The reform of taxes and fees in rural areas is to lessen the farmers' burden, increase their income. But it is also great important to fund-raising for basic education in rural areas. The paper, from the point of view of permanence and increase of expense of basic education, analyzes the changes in the ways and amount of fund-raising for basic education in rural areas before and after the reform, and discusses the problems concerning the funds in the reform and suggests some methods to those problems. |
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| Keywords: | reform of taxes and fees in rural areas education funds additional funds for rural education fund-raising for rural education |
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