取消农业税后的乡镇债务问题思考——以福建省永定县为例  

Consideration on debt problems of towns and villages after abolition of agricultural tax——A case study on Yongding county

作　　者：张胜蓝[1] 

机构地区：[1]武汉大学经济学院,武汉430072

出　　处：《闽西职业技术学院学报》2008年第2期6-10,共5页Journal of Minxi Vocational and Technical College

摘　　要：近年来,乡镇债务问题随着免征农业税政策的推行进一步显现出来,严重影响我国"全面建设小康社会"和"新农村建设"的进程。解决乡镇债务问题,必须从经济层面、财政体制、政府运作等方面着手:即大力发展农村经济,增加财政收入;进一步完善分税制财政体制;建立与社会主义市场经济体制相适应的农村公共管理体制;建立合理的乡镇干部任命制度;建立健全乡镇财政监督管理制度;充分调动不同地区和相关利益主体在化解债务过程中的积极性。In resent years, the problem on deficit of villages and towns has become more and more serious after the abolition of agricultural tax. It has restrained the construction of all-round well-off society and the construction of the new socialism villages. This paper will take towns in Yongding, Longyan city for example to analyze the reasons of the debt of villages from economic field, financial system and governmental operation. The article puts forward countermeasures on deficit of villages, such as, developing rural economy vigorously, system of dividing taxes, socialist market economy administrative system of increasing government receipts, consummating financial setting up a kind of country public administrative system which is fit for and sound village cadre nominating system, perfecting supervisory and age and town finance and stimulating enthusiasm of different correlative interest groups of different areas in solving the debt problems of villages and towns.

关 键 词：税费改革 乡镇债务 乡镇财政体制 

分 类 号：F812.8[经济管理—财政学]