农村税费制度改革对乡镇财政收支的影响及对策研究  

作　　者：刘凯[1] 金彦平[1] 

机构地区：[1]北京林业大学,北京100083

出　　处：《现代物业（中旬刊）》2008年第11期54-55,117,共3页Modern Property Management

摘　　要：自2000年以来的农村税费制度改革,在减轻农民负担方面取得了重大成就,达到了其最初的目的。但农民负担减轻的同时就意味着乡镇财务收入的减少,这必将对乡镇的财务收支产生影响。本文以乡镇的财政为切入点,主要论述了中国农村税费制度改革对乡镇级别财政收入和支出的影响,通过乡镇收入和支出分开论述,改革前后对比,阐明了中国农村税费制度改革这一历史性变革对乡镇级别财务收支的影响,以期引起人们的注意。最后,就农村税费制度改革对乡村财务收支产生的不利影响,提出了几点不成熟的看法,以保证中国农村税费制度改革顺利进行。Reform on Rural Taxation ＆ Fee Collecting System （RTFCS） has experienced six years probing and advancing since 2000,it has gained great achievement in lightening peasants＇burden,meanwhile achinved its initially goal.But peasants＇burden lighting also means the reducing of town incomes which inevitably makes an effect on the balance of incomes and expenditure of town.From a point on the incomes and expenditure of town,this paper mainly expound the contrast in before and after reform,which presents this historic reform＇ effects on the town incomes and expenditure,so that can give rise to people to pay attention to it.At last,at the foundation of unfavorable effect on town and rural incomes and expenditure to the RTFCS,this paper will put forward several anmature views in order to guarantee the smooth advance of the RTFCS.

关 键 词：中国农村税费制度改革 乡镇财政 影响 对策 

分 类 号：F812.8[经济管理—财政学] F812.2