| 农村税费改革后县乡财政问题研究 |
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| 引用本文： | 郑德胜,张石.农村税费改革后县乡财政问题研究[J].商业研究,2009(6). |
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| 作者姓名： | 郑德胜 张石 |
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| 作者单位： | 东北林业大学,经济管理学院,哈尔滨,150040 |
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| 基金项目： | 黑龙江省社会科学基金研究项目 |
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| 摘 要： | 随着我国农村税费改革的深入进行,县乡财政逐渐陷入困境,特别是全部免征农业税后,乡级财政更是步履维艰,乡镇负债难以化解。要解决这一问题,必须大力发展县域经济,积极培育县乡收入增长点;完善分税制改革,形成地方财政稳定的收入来源;健全科学的地方转移支付制度;逐步减少行政级次,缩减财政供养人员;加快县乡财政债务治理。
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| 关 键 词： | 农村税费 县乡财政 收支结构 对策 |
On Rural Taxes and Fees after County and Township Revenue Restructuring in Heilongjiang Province |
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| ZHENG De-sheng,ZHANG Shi.On Rural Taxes and Fees after County and Township Revenue Restructuring in Heilongjiang Province[J].Commercial Research,2009(6). |
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| Authors: | ZHENG De-sheng ZHANG Shi |
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| Institution: | ZHENG De-sheng,ZHANG Shi (School of Economics , Management,Northeast Forestry Uuniversity,Harbin 150040,China) |
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| Abstract: | With the deepened rural tax and fee reform,county and township revenue has met some problems,especially unable to resolve the liabilities after exempting all agricultural taxes.The paper presents such solutions as vigorously developing the county economy,actively nurturing county and township revenue growth points,improving the tax system reform to form a local source of income for financial stability,establishing scientific payments transferring system,gradually reducing the administrative hierarchy with s... |
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| Keywords: | rural taxes and fees county and township revenue revenue and expenditure structure measures |
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