税费改革免征农业税后村委会筹资问题的探讨

为解决农业、农村和农民问题,党中央、国务院在农业发展新阶段采取了一项战略性的举措———农村税费改革。文章主要针对税费改革后村委会收入大幅减少,村委会可用资金明显减少,村集体经济组织存在明显的经营不足和公益事业难办等问题进行探析,提出进一步加强对村委会资金筹集的管理与监督的必要性,以保证村委会的正常运转,并从财务的角度对村委会合理地筹集资金提出对策建议。

Fund-raising of Village Committees After the Rural Taxation Reform

In order to solve the problem of agriculture,rural and peasants,the Central Party Committee and State Council have taken a strategic move to reform the rural taxation under the new development stage of agriculture.After the reform,the village committees will see a decline in available funds,which subsequently result in the difficulty of their operation and limited provision of public good.The authors maintain that fund raising management and supervision should be strengthened so as to keep the normal running of village committees,and some suggestions for the village committees on how to raise funds are made from the financial point of view.