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近几年我们从一个较新的视角研究了我国县乡财税体制及其对农村发展的影响,研究的切入点主要是从制度与经济发展的关系来探求当前县、乡财税体制的形成、发展和利弊及其与农村经济结构变迁(包括农民负担、农民收入等方面)的互动关系。通过对12省18个县比较广泛的基层典型调查、
In recent years, we studied the fiscal and taxation system in counties and towns of our country and its impact on rural development from a relatively new perspective. The starting point of the research is to explore the formation and development of the current fiscal system of counties and townships based on the relationship between system and economic development And their advantages and disadvantages and their interaction with the changes in rural economic structure (including peasant burden, peasant income, etc.). Through the typical grass-roots survey in 18 counties in 12 provinces,