对后农业税时代的几点思考  

Speculations on Revocation of Agricultural Tax in Rural Areas

作　　者：陈晓芳[1] 肖彬峰[1] 

机构地区：[1]武警工程学院军事经济系,陕西西安710086

出　　处：《西安文理学院学报（社会科学版）》2006年第4期69-71,共3页Journal of Xi’an University(Social Sciences Edition)

摘　　要：农业税费改革成功地推动了我国农村建设,而与此同时,改革也凸显和引发了一系列的矛盾和问题。农业税的取消形成了农村地区的纳税真空,有违于公民纳税义务的原则,因此应该积极探索新的税种,完善农村税制体系。对于农村义务教育和农村公益事业而言,基于其公共产品的特性,寻求财政支持是解决经费开支的必然途径。乡镇机构在取消农业税收后面临收不抵支的窘境,因此规范乡镇政府职能,精简乡镇机构对于巩固税费改革成果有着重要意义。The success reform of agricultural tax efficiently promotes the rural construction, but also exposes and brings about a lot of problems at the same time. The revocation of agricultural tax results in the zero - tax in rural areas, which is not in accordance with the law that citizens are liable to pay taxes. So it is necessary to devise new kind of tax in rural area to improve the rural tax system. In terms of rural compulsory education and public service, to seek the financial support is an efficient way to solve the problem of expenditure. And the awkward financial situ- ations that the township organizations are facing after the abolition of agriculture tax can be handled by normalizing their functions and reducing and simplifying the administrative structure.

关 键 词：农业税 农村税制 义务教育 公益事业 乡镇改革 

分 类 号：I206.2[文学—中国文学]