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一、县乡财政面临的困难与问题1、县乡财政收入能力下降,收支缺口加大,对上级财政依赣性不断增强(1)税费改革导致县乡财政政策性减收明显。一方面农业税取消后,县级财政收入大幅下降,影响了基层政府可用财力增长。以安徽省固镇县为例(如图1所示),2003年至2005年地方一般预算收入随着农业税减免同比持续下降;另一方面农村税费改革转移支付补助与改革前实际征收额相比存在一定的缺口。
I. Difficulties and Problems Faced by the County and Township Finance 1. The ability of county and township governments to reduce their revenue, increase their income and expenditure gap, and increase their dependence on the higher levels of government (1) The reform of taxes and fees has resulted in a noticeable reduction in the fiscal policies of the counties and townships. On the one hand, after the abolition of the agricultural tax, the county-level fiscal revenue dropped sharply, affecting the available financial resources for the grassroots governments. Taking Guzheng County in Anhui Province as an example (as shown in Figure 1), the general budget revenue of local governments continued to decrease year-on-year with the reduction of agricultural tax from 2003 to 2005; on the other hand, the rural tax-fee reform transfer payment subsidy and the actual levied amount before the reform Than there is a certain gap.