农村税费改革后县乡财政问题研究  

On Rural Taxes and Fees after County and Township Revenue Restructuring in Heilongjiang Province

作　　者：郑德胜[1] 张石[1] 

机构地区：[1]东北林业大学经济管理学院,哈尔滨150040

出　　处：《商业研究》2009年第6期179-182,共4页Commercial Research

基　　金：黑龙江省社科基金研究项目<黑龙江省农村税费改革问题的研究>部分研究成果;项目编号:03B070

摘　　要：随着我国农村税费改革的深入进行,县乡财政逐渐陷入困境,特别是全部免征农业税后,乡级财政更是步履维艰,乡镇负债难以化解。要解决这一问题,必须大力发展县域经济,积极培育县乡收入增长点;完善分税制改革,形成地方财政稳定的收入来源;健全科学的地方转移支付制度;逐步减少行政级次,缩减财政供养人员;加快县乡财政债务治理。With the deepened rural tax and fee reform, county and township revenue has met some problems, especially unable to resolve the liabilities after exempting all agricultural taxes. The paper presents such solutions as vigorously developing the county economy , actively nurturing county and township revenue growth points, improving the tax system reform to form a local source of income for financial stability, establishing scientific payments transferring system , gradually reducing the administrative hierarchy with shrinking personnel , speeding up the county and township debt governance,etc.

关 键 词：农村税费 县乡财政 收支结构 对策 

分 类 号：F810.423[经济管理—财政学]