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为了规范农村公路资金来源与使用,从农村公路资金来源的规范性和事权与财权的匹配性角度分析,指出县乡地方政府作为农村公路投资主体已经成为资金瓶颈,因此建立统一的专项基金势在必行;依据受益税理论,通过对受益税种、税源结构、专项基金的管理分析,提出了从部分受益税中提取一定比例作为农村公路专项基金,专户管理和专款专用的农村公路专项基金方案。
In order to standardize the source and use of rural highway funds, from the point of view of the normative nature of rural highway funds and the matching of power and financial rights, it points out that the local government of county and township has become the capital bottleneck as the main body of rural road investment, so the establishment of a unified special fund Based on the theory of beneficiary tax, the paper analyzes the benefit tax, the structure of tax source and the management of special funds, and proposes to extract a certain percentage from the partial benefit tax as a special rural highway fund for special projects of rural roads, management of special accounts and special fund for rural roads .