乡镇政府财务收支状况改善路径研究

我国取消了农业税附加的相关政策带来了一系列的影响,同时乡镇财务的收支状况也出现了不同程度的恶化。农村的基本建设义务教育投入、公益事业的发展资金不足,想要基层政府的有效运行,上级财政要为乡镇企业确定合理的税收来源,利用转移支付制度来保证农村教育以及公益事业的投入。此外,乡镇政府也可以取消农业税后作为乡镇职能转变的基础,在大力征收减支活动基础上发展乡镇经济,促进乡镇经济的发展,增强乡镇的经济实力。

Research on the Path to Improve the Financial Income and Expenditure of Township Government

China's cancellation of agricultural tax surcharge has brought about a series of effects,at the same time,the township financial income and expenditure situation has also appeared in different degrees of deterioration.Funds for compulsory education and public welfare undertakings in rural basic construction are insufficient.In order to ensure the effective operation of the grassroots government,the higher level of finance should determine a reasonable source of tax revenue for the township enterprises and use the transfer payment system to ensure the input of rural education and public welfare undertakings.In addition,the township government can also cancel the agricultural tax as the basis for the transformation of the functions of the township,on the basis of the vigorous collection and reduction of expenditure activities to develop the township economy,promote the development of the township economy,and enhance the economic strength of the township.