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实行农村税费制度改革不仅是为了切实减轻农民负担,而且要在减轻农民负担的同时,维持基层政权组织的正常运转,并保证政府为农民提供的公共产品和服务水平不致下降,特别是一些基本公共服务(例如义务教育等),因此这项改革必然涉及到乡镇财政体制的改变和财政资源的重新配置。本文根据经济发展水平的不同,选择了中等经济发展水平的湖南省永兴县、不发达地区的陕西省子洲县和经济发展水平较高的浙江省上虞市、湖南省长沙县等试点县(市)作为研究典型,并在上述试点县(市)内选择不同发展水平的乡镇进行比较,考察、研究农村税费改革的实施效果以及对乡镇财政带来的不同影响。①
The reform of rural taxes and fees system not only aims to reduce the peasants’ burdens but also to maintain the normal operation of the grass-roots political organizations while ensuring that the public goods and services provided by the government to peasants will not decline. In particular, some basic Public services (such as compulsory education), so this reform necessarily involves the changes of township financial system and the reallocation of financial resources. According to the different level of economic development, this paper chooses Yongxing County of Hunan Province with moderate economic development level, Zizhou County of Shaanxi Province in underdeveloped areas and Shangyu City of Zhejiang Province and Changsha County of Hunan Province with high level of economic development City) as a typical study, and select the townships and townships at different levels of development in the pilot counties (cities) to compare and study the implementation effects of rural tax and fee reforms and the different impacts on township finance. ①