农村税费改革后乡镇财政的困境及出路

以公共财政理论分析探讨农村税费改革后乡镇财政表现为状况从分税制、公共产品理论和财政管理角度说明乡镇财政出现困境的根源,解决乡镇财政困难应对之策:就是要发展经济,培植税源;提出了完善分税制财政体制,改革农村公共产品供给体制;转变乡镇政府职能,大力推进机构改革;加强财政管理,审慎解决地方债务问题,减轻地方财政风险。

Financial Puzzles and Outlets of Villages and Cities after the Rural Tax Reform

According to the demand of public finance theory,this paper analyzes the "dining finance" of villages and towns after the rural tax reform.With the increasing bad debts,it can't provide the most basic public services.From the views of department tax system,public products theory and finance management,this paper points out the root of financial puzzle in villages and towns.We can solve the financial problems with the following countermeasures: develop economy,implant taxation spring,consummate the department tax system,reform rural provision system for public products,transform government function of villages and towns,improve the agency reform greatly,strengthen finance management,solve local debts problems carefully,and lessen local finance risk.