| 取消农业税对乡镇财政的影响及对策 |
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| 引用本文： | 宫晓霞.取消农业税对乡镇财政的影响及对策[J].中央财政金融学院学报,2005(8):9-11. |
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| 作者姓名： | 宫晓霞 |
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| 作者单位： | 山东经济学院,山东250014 |
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| 摘 要： | 取消农业税有利于减轻农民的负担,但对乡镇财政也会有很大的影响.本文分析了取消农业税会对乡镇财政造成收支矛盾突出、债务负担加重、农村公共品供应不足等一系列影响,提出发展乡镇经济、加快乡镇机构改革、妥善化解债务和完善财政体制等措施.
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| 关 键 词： | 农业税 税费改革 财政体制 财政风险 |
| 文章编号： | 1000-1549（2005）08-0009-3 |
| 收稿时间： | 2005-5-24 |
| 修稿时间： | 2005-5-24 |
Influence of Agricultural Tax Cancellation on Rural Finance and Countermeasures |
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| GONG Xiao-xia.Influence of Agricultural Tax Cancellation on Rural Finance and Countermeasures[J].Journal of Central University of Finance & Economics,2005(8):9-11. |
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| Authors: | GONG Xiao-xia |
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| Institution: | GONG Xiao-xia |
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| Abstract: | Agricultural tax cancellation helps reduce the burden of farmers, but has great impact on rural finance. Conflict between revenue and expenditure, debt burden aggravated, insufficient supply of rural public product, and other problems caused by cancellation are analysed in this paper, and a series of counter measures are proposed to develop rural economy, accelerate the administrative structure reform of the villages and towns, dissolve debts and improve the financial system. |
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| Keywords: | The agricultural tax Reform of taxation expenses Financial system Financial risk |
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