取消农业税对新疆财政的影响及对策研究

从2005年起,新疆在逐步实施农业税改革的基础上正式实施取消全部农业税、牧业税和除烟叶外的农业特产税政策,这项政策的实施对减轻农民负担,提高农业竞争力等具有重要意义。但由于农业税在新疆财政中的比重较大,取消农业税将使基层政权财力不足问题更加突出。本文客观地分析了新疆财政状况,认为解决新疆财政面临的困难应寻求更多的中央转移支付,完善转移支付制度,提高新疆财政的自我造血能力。

Influences of Canceling Agricultural Taxes on Fiscal Revenue in Xinjiang and Countermeasures

From 2005, Xinjiang began to implement officially the policy of abolishing agricultural taxes, animal husbandry taxes and agricultural special produce taxes except tobacco based on its agricultural taxes reform. However, because agricultural taxes take up a very big proportion in fiscal revenue in Xinjiang, insufficient fiscal revenue issue will be brought about if they are abolished. After objectively analyzing fiscal conditions in Xinjiang, this paper concludes that in order to solve the fiscal embarrassment which Xinjiang faces, more transfer payment from central government of China should be resorted to, transfer payment system should be perfected and self sufficient fiscal ability of Xinjiang should be enhanced.