城乡统筹发展视角下农村公共品有效供给的财税政策研究——以安徽省为例  

Fiscal and Taxation Policy on Effective Rural Public Goods Supply in Anhui in the Background of Overall Urban-rural Development Planning

作　　者：朱建文[1] 

机构地区：[1]安徽财经大学成人教育学院,安徽蚌埠233061

出　　处：《南京农业大学学报（社会科学版）》2010年第1期8-13,共6页Journal of Nanjing Agricultural University(Social Sciences Edition)

基　　金：安徽省教育厅人文社会科学研究项目(2009SK136)

摘　　要：取消农业税后,农村公共品供给短缺的问题成为新农村建设的瓶颈。因此,如何增加农村公共品的有效供给,已经成为建设社会主义新农村必须关注的重要实践和理论问题。本文以安徽省为例,对农村公共品供给短缺的财政原因进行了梳理与分析,并就建立健全以增加农村公共品为目标取向的分税制财政体制、通过财政资金的有效整合提高农村公共品供给的效率、把握财政投入的重点优先保证农村急需的公共品供给以及如何充分发挥税收在农村公共品供给中的作用等问题进行了初步思考。In the post-agricultural-tax-abolition period, the shortage of the rural public goods has been a chokepoint for the new rural construction. Therefore, how to increase the effective supply of rural public goods has become a priority in the new rural construction practice and theoretical build-up. In this paper the financial reasons for the shortage of the rural public goods in Anhui Province were analyzed, and also discussed were how to establish a rural-public-goods orientated tax sharing financial system, how to improve the supply through the effective integration of financial resources, and how to grasp the top priority of financial inputs to ensure the supply of urgently needed rural public goods.

关 键 词：城乡统筹 农村公共品 有效供给 财税政策 

分 类 号：D616[政治法律—政治学] F812.8[政治法律—中外政治制度]