农业税取消后广东省乡镇债务问题研究.pdfVIP

中文摘要 当前我国若干法律和法规中都明确规定，包括乡镇在内的地方各级政府不得举 借债务，但实际上，乡镇政府负债是一个全国范围内普遍存在的现象，在广东省内 主要集中在欠发达的山区乡镇。国家2006年对农业税的取消，使得欠发达乡镇的债 务问题的严峻性暴露得更加明显，乡镇政府债务问题能否妥善解决，直接关系到农 业发展、农民增收和农村稳定，关系到全国发展的大局。因此探寻一条合理的化解 债务之道，具有十分重要的意义。 为了对广东省乡镇债务问题有一个准确的认识，笔者对多个乡镇进行了实地考 察，并重点调研了其中一个乡镇的债务情况，包括其规模、结构、用途、风险等。 在此基础上，本文按照提出问题、分析问题和解决问题的基本思路，结合乡镇政府 债务的相关理论和广东省的实际情况，详细分析了广东省乡镇政府债务形成的原因 和现存的问题，探讨了化解乡镇政府债务的对策。 广东省的乡镇债务，呈现出债务总量大、地区差异明显、教育欠债占比高、缺 乏偿还来源等特点。本文认为，广东省乡镇债务主要有四大成因：经济因素、行政 体制因素、财政体制因素和分税制改革的影响，而目前主要存在的问题则体现在资 源、主体和稳定三大困境上。 通过以上分析，本文认为化解乡镇债务问题，既需要国家宏观政策的配套改革 ——包括实行统筹城乡经济社会协调发展的战略、加快乡镇体制改革的步伐、加快 财政体制改革的步伐，更要地方政府从开源节流、严格管理方面入手，建立合理的 债务管理体系，按照“摸清旧债、明确责任、分类处理、逐步化解”的原则，采取 切实有效的措施化解现有债务。 [[[关键词]] 农业税；乡镇债务；乡镇财政；政府职能[ ]] I Abstract Abstract AAbbssttrraacctt Currently, our laws and regulations have stipulated that local governments including township governments are not allowed to raise loan by themselves. However, it is a widespread phenomenon throughout the countrythat township governments arein debt. As to Guangdong province, these townships mainly concentrated in underdeveloped mountain area. In 2006, agriculture tax was abolished nationally, which had made the debt problem especially of less developed townships worsen and more clearly exposed. Whether township debts can be properly resolved, is directly related to the development of agriculture, the increase of farmers’ income, the rural stability, and the overall situation of national development. Therefore, it is of great significance to explore a reasonable way to resolve the debt problem. In order to understand the problem of township debt in Guangdong accurately, the author visited a number of towns, and did an in-depth research on one town’s debt, including its present scale, stru