农村税费改革对农业型与非农业型乡镇债务的影响  

Effects Rural Tax Reform on the Agriculture and Non-agriculture Based Township Debt

作　　者：马德功[1] 程全立[1] 

机构地区：[1]四川大学经济学院,四川成都610065

出　　处：《安徽农业科学》2008年第30期13441-13442,13446,共3页Journal of Anhui Agricultural Sciences

基　　金：四川省社科规划基金项目(SC06B001)

摘　　要：农村税费改革是中央解决"三农"问题的一项重要决策,它对于规范农村收入分配制度,建设农村小康社会,减轻农民负担具有重要的作用和意义。但与此同时,农村税费改革也给脆弱的基层政府财政带来了挑战,尤其是对于基层政府债务问题的影响更为明显。对农村税费改革与乡镇债务之间的关系进行了分析,结果表明:农村税费改革对于农业型与非农业型乡镇债务的影响机理、影响途径及影响程度均存在不同之处。Rural tax reform is a important decision-making to solve the problem of the three agricultural problems. It was important and significant to standardize the system of income distribution in rural areas, to construct well-off family in rural areas and to alleviate farmer＇s burden. At the same time, rural tax reform was a challenge to the weak finance of grass-roots government, especially to the debt problems of grass-roots government. The analysis result between rural tax reform and township debt showed that there were differences among the influencing mechanism,approach and degree of the effects of rural ＂tax reform on agriculture and non-agriculture based township.

关 键 词：农村税费改革 农业型乡镇 非农业型乡镇 乡镇债务 

分 类 号：F812.42[经济管理—财政学]