税费改革后的宁夏乡镇财政  

Discussion on Township Finance in Ningxia after Tax Reform

作　　者：刘涛[1] 

机构地区：[1]宁夏大学经济管理学院,银川750002

出　　处：《农业科学研究》2005年第4期91-94,共4页Journal of Agricultural Sciences

基　　金：宁夏大学理论经济学区级重点学科科学研究基金资助项目(04012)

摘　　要：乡镇财政在农村税费改革之后陷入更大的困境.从乡镇政权建设中财政的职能、农村税费改革中乡镇财政所面临的困境出发,对宁夏乡镇财政改革状况进行了分析,针对山区与川区的不同现状,提出了进一步推进乡镇财政改革,转变财政管理模式的设想.Township finance is facing a difficult environmental condition after tax-fee reformed in rural area. This paper analyzes the situation of township finance reform in Ningxia from two aspects that involving township＇s function in township regime-construction and predicament which township finance faces in rural tax-fee reform. Based on these analyzing and different situations between mountain area and plain area, the paper proposes that we should promote reform of township finance further and changes the mode of township finance management deeply.

关 键 词：乡镇财政 税费改革 分税制 

分 类 号：F32[经济管理—产业经济]