取消农业税后农村财政转移支付法律制度分析-analysis of rural financial transfer payment legal system after abolishing agricultural tax.docxVIP

carry on and absorb, the county basic government would have too many problems to tackle the difficult position. Therefore it should be supposed to put to be considered in the national finance scope. The author believed that to guarantee the reduction of the farmers’ burden and to guarantee the goal of the political power stability need the consummation of the tax system and the protection of law system of transfe payment.This article focuses on the present legal system’s situation of rural fiscal transferring payment and the questions. It has discussed the importance of perfecting rural fiscal transferring payment’s law system, elaborated the relations among the perfecting of countryside fiscal transferring payment system, the solving of unit government’s financial crises and finally the settling the questions of three dimensional of agro issues as well as the necessity and the urgency of the perfecting of rural fiscal transferring payment’s law system. It also puts forward the basic conception of perfecting rural fiscal transferring payment law system on the foundation in the analysis of the related experience of the overseas.This article emphatically has proved that the perfecting of countrysidefinancial transfer payment law system is the important safeguard of perfecting our country public finance system, and of realizing the goal of equaling the city and countryside public service. Under this concept’swhich treats the formula as a foundation, treats the General transfer payments as the key point, and treats the Special transfer payments as the coordination, so as to favor the establishment of the public financial system and to actually realizes the city and countryside’s public service to be equal. 【Key Words】Fiscal Transferring Payment; Legal System; Countryside; Equality山西财经大学学位论文原创性声明 本人郑重声明：所呈交的学位论文，是本人在导师的指导下，独立进行研究工作所取得 的成果。除文中已经注明引用的内容外，本论文不包含任何其他个人或集体已经发表或撰写 过的作品成果。对本文的研究所做出重要贡献的个人和集体，均已在文中以明确方式标明。 本人完全意识到本申明的法律结果由本人承担。 学位论文作者签名： 日期： 2006 年 3 月 30 日山西财