关于乡镇制度外财政现状的思考——兼论其对当前我国农村税费制度改革的启示  

Reflect On the actuality of the out-system finance in villages and towns——and it's inspire to the reform of the tax and fee of our country

作　　者：张继珍[1] 

机构地区：[1]北京中央财经大学

出　　处：《山西财政税务专科学校学报》2002年第1期3-6,共4页Journal of Shanxi Finance & Taxation College

摘　　要：进行农村税费制度改革是当前农村工作中的重中之重。农村税费制度改革不可避免地涉及到乡镇财政制度问题。乡镇制度外财政在乡镇财政中的规模是很大 ,制度外财政规模大带来了很多消极影响如“三乱”现象等 ,同时乡镇制度外财政对乡镇财政职能的运转 ,又发挥着重要的作用 ,这就要求我们在进行农村税费制度改革时必须同时考虑对乡镇财政体制进行配套改革 ,否则 ,我国的农村税费制度改革是不会一帆风顺的。The reform of tax and fee is very important in the working of the countryside.It will surely come down to the system of the finance in villages and towns.The scale of tile out-system finance in villages and towns is very large and brings many negative effects such as the phenomenon of chaos of the collection of fees,etc.At the same time,the out-system finance takes a very important part in the function of the government in villages and towns.This need us carry out interrelated reform of the finance system in villages and towns at the course of the reform of tax and fee.Otherwise,the reform of tax and fee of our country will not be successfid.

关 键 词：制度外财政 乡镇财政 农村税费改革 

分 类 号：F812.7[经济管理—财政学]