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2000年以来,从减轻农民负担入手的农村税费改革,规范了农村税费制度和分配行为,减轻了农民负担,取得了显著的阶段性成果,同时增大了乡镇财政压力。改革的局限使农村税费改革面临困境,农村税费改革的必然趋势是财政体制创新,财政体制创新的核心是统一城乡税制,建立现代公共财政体制。乡镇行政发展是财政体制创新的逻辑要求与必要保证,乡镇行政发展必须考虑整个国家行政系统与国家总财力的关系。
Since 2000, the reform of rural taxes and fees, which started with the reduction of the peasants ’burden, standardized the rural taxation fee system and distribution and lightened the peasants’ burden, achieved notable phased results, and increased the financial pressure on townships. The limitation of reform makes rural tax-fee reform difficult, the inevitable trend of rural tax-fee reform is the innovation of financial system, and the core of financial system innovation is the unification of urban-rural tax system and the establishment of modern public financial system. The development of township administration is the logical requirement and necessary guarantee for the innovation of the financial system. The development of the township administration must consider the relationship between the entire country’s administrative system and the country’s total financial resources.