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一、农村税费改革对农村公共财政体系建设提出了新的要求农村不合理的收费和农业税的相继取消,标志着农村税费改革取得了实质性突破和旧的农村财政收入体系基本解体。其在减轻农民负担的同时,也使新农村建设和城乡统筹发展所引致的农村公共品需求的不断扩大与长期以来形成的农村公共品供给短缺的矛盾空前显化和加剧,并使农村公共财政体系建设面临一系列新的问题。这些都要求我们加紧调整和创新农村公共品供给体制及构建相应的农村公共财政分配体系,尽快明确新形势下农村公共财政改革的方向与制度架构。这些也都要求以新的视点和抓手推进农村公共财政改革,为新农村建设和城乡统筹发展谋取更大的财政制度收益。
I. Reform of Rural Taxes and Fees Raise New Requirements for the Construction of Rural Public Finance System The unreasonable fees and agricultural taxes in rural areas have been canceled in succession, marking a substantial breakthrough in the rural tax-fee reform and the basic collapse of the old rural financial revenue system. While reducing the burden on peasants, it also makes the contradiction between the ever-expanding demand of public goods in rural areas and the shortage of rural public goods, which has been caused by the construction of new rural areas and the overall development of urban and rural areas, and the rural public finance System construction is facing a series of new problems. All of these require us to step up the adjustment and innovation of rural public goods supply system and to construct the corresponding rural public finance distribution system as soon as possible to clarify the direction and institutional framework of rural public finance reform under the new situation. All of these also require pushing forward the reform of public finance in rural areas with a new perspective and starting point so as to make greater gains in financial system for the construction of a new socialist countryside and the overall development of urban and rural areas.