| 制度创新：农业税取消后县级财政的根本出路 |
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| 引用本文： | 马昊,曾福生.制度创新：农业税取消后县级财政的根本出路[J].湖南农业大学学报(社会科学版),2008,9(2):6-10. |
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| 作者姓名： | 马昊 曾福生 |
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| 作者单位： | 湖南农业大学,经济学院,湖南,长沙,410128 |
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| 基金项目： | 湖南省社会科学基金
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湖南省教育厅青年基金 |
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| 摘 要： | 分析了农业税取消后县级财政凸显出的几个主要问题，认为目前对县级财政的改革无法从根本上解决县级财政存在的问题。以财政职能和财政制度相互关系理论为依据，重新定位了新时期县级财政职能，提出要解决县级财政问题，应进行县级财政制度创新，明确划分县级财政的事权、调整支出范围，培植县级财政税源、确定县级财政的主体税种，规范县级财政转移支付制度、加大对财政困难县的财政转移支付力度，加强县级债务的基础制度和各项管理制度的建设，强化县级财政的预算自主权、规范预算管理中的各项制度建设。
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| 关 键 词： | 农业税 县级财政 财政职能 财政制度 |
| 文章编号： | 1009-2013(2008)02-0006-05 |
| 修稿时间： | 2008年2月28日 |
System Innovations: Fundamental Solution to the Problem of the County Financial Policy after the Cancellation of the Agricultural Taxes |
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| MA Hao,Zeng Fu-sheng.System Innovations: Fundamental Solution to the Problem of the County Financial Policy after the Cancellation of the Agricultural Taxes[J].Journal of Hunan Agricultural University(Social Science),2008,9(2):6-10. |
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| Authors: | MA Hao Zeng Fu-sheng |
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| Institution: | (Economy school, HNAU, changsha 410128) |
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| Abstract: | This paper analyzes several main problems engendered after the cancellation of the agricultural taxes,and reviews the policies of the county financial reform in recent years.It holds the view that those problems cannot be resolved thoroughly by the recent reform of the county finance.Thereafter,according to the theory of mutual relationship between the financial functions and institutions,suggestions of the county financial innovation are put forward on the basis of the reposition of the recent county financial functions. |
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| Keywords: | agricultural taxes county finance financial functions financial institutions |
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