农村税费改革对乡镇财政影响的实证分析——以江苏泰州4市1区11镇为例

分析江苏省泰州4市1区11镇农村税费改革,尤其是取消农业税对不同类型乡镇财政的影响。研究表明,农业税减免在没有财政转移支付的情况下对一般乡镇和不发达乡镇的预算内财政收入影响较大,而取消农业税附加对乡镇预算外收入的直接影响不大。由于上级财政给予的税费改革补助,导致乡镇实际可用财力减少很小,不发达乡镇不仅没有减少,反而略有增加,而一般乡镇和富裕乡镇减少的也非常小。因此,要进一步规范财政转移支付制度,同时大力发展乡村经济,不断增强乡镇财政和农村社区财力。

Positive analysis of tax and fee reform's impact on township finance:a case study of 11 towns of Taizhou in Jiangsu Province

This article analyses the impact of tax and fee reform on different kinds of township finance in rural areas,using the data from 1 district,11 towns and 4 cities of Jiangsu Province.Studies indicate that without any financial transferred pay,agricultural tax reduction or exemption exerts considerable impact on the in-budget financial income of ordinary and undeveloped towns.Exempting agricultural tax,however,exerts less considerable impact on extra-budgetary financial income.The actual usable fiscal capital cutting was slighter due to the allowance for tax and fee reform allocated by superordinate government.For some undeveloped towns,the reform didn't decrease but increased their financial capital. For some developed towns,it just reduced their financial capital very slightly.Hence,our government should normalize the financial-transferred-pay system,develop their rural economy with great power,strengthen the financial ability of the township finance and rural community.