后农业税时代：乡镇财政的困境与出路(国外英文资料).docVIP

后农业税时代：乡镇财政的困境与出路(国外英文资料) Post Agricultural Tax Era: the plight and outlet of Township Finance Post Agricultural Tax Era: the predicament and way out of township finance 2008-12-20 15:11:07 Abstract: the gradual cancellation of the agricultural tax has raised a new and severe problem for the development of the township economy in our country. If the township finance wants to get out of the difficult position, we must observe, analyze and explore new ways with new vision. Key words: villages and towns; finance; agricultural tax; reform From July 5, 2004 to 6, the National Conference on rural tax and fee reform was held in Beijing. Based on the central pilot rural tax reform since 2000, decided this year from the abolition of agricultural tax, promote the reduction or exemption of agricultural tax reform, with five years of time in the country within the scope of the abolition of agricultural taxes, and promote comprehensive reform. In the next five years, the burden on the peasants will be further reduced, and the effect of the reform will be further marked. However, the reform of rural tax and fee will reduce the income of the township government and reduce the contradiction between the revenue and expenditure of the villages and towns, and make the township finance get into trouble in the post agricultural tax era. (1) the plight and performance of township finance in the Post Agricultural Tax Era The basic content of rural tax and fee reform is three cancellation, two adjustments, a reform, and a total elimination of agricultural special tax, and in five years, the agricultural tax should be abolished throughout the country. In this way, the tax revenue is greatly reduced in the reform of the tax system after the reform of rural taxes and even township finance to farmers charges, fund-raising hole also tightened, effectively blocking the source of three. But at the same time a large number of township fiscal cuts in three large capital income, but also difficult t