当前深化县乡财政改革的思考

我国以取消农业特产税、减免农业税为主要内容的农村税费改革,一方面为农村经济发展和农民收入增加提供了良好的环境和条件,另一方面也给县乡财政带来了困难和压力。要缓解这些困难和压力,必须加大县乡财政改革的力度,否则就会在一些重要的关节点上影响农村税费改革的进程。

Thought on Deepening the Current Financial Reform in Counties and Townships

China's reform on rural taxes and administrative charges focuses its main contents on the exemption of tax for the special local agricultural product and on the reduction or exemption of agricultural tax. On the one hand, it has created favorable environments and conditions for the rural economic development and the farmers' income increase. On the other hand, it has also brought about difficulties and pressures for the finance of counties and townships. To alleviate these difficulties and pressures, financial reform in counties and townships must be deepened further. Otherwise, the progress of the reform on rural taxes and administrative charges will be adversely influenced at some important linking points.