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| 摘要: |
| 实施农村税费改革后,我国农村基层财政困难问题尤为突出.取消农业税,在一定程度上又会加重农村财政的困难.导致农村基层财政困难的一个重要因素,就是现行财政体制还不完善、不合理.要从根本上解决取消农业税后我国农村基层财政的困难问题,必须在财政制度上进行创新,改革和完善我国现行的财政体制. |
| 关键词: 农业税 县乡财政 制度障碍 制度创新 |
| DOI： |
| 分类号:F811.2[著者标引] |
| 基金项目: |
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| On financial system innovation of counties and towns after abolishing agricultural taxes |
|
JIA Hong
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| Abstract: |
| After reform of agricultural taxes and fees,the financial difficulties of rural governments of China is obvious.Abolishing agricultural taxes will aggratate the rural governments' financial burden.An important factor to cause financial difficulty of rural governments is incomplete and unreasonable current financial system.Financial system innovation and reform and consummation of current financial system of China can solve the problems in financial difficulty of rural governments after abolishing agricultural taxes. |
| Key words: agricultural taxes finance of county and town goverrrnent system guarantee system innovation |
