农村税费改革与西部农村义务教育投入保障机制研究--以重庆市为例

税费改革引发农村义务教育经费锐减,农村税费改革的深化要求建立农村义务教育投入新机制.为应对农村税费改革,保障农村义务教育的基本需求,必须把农村义务教育经费投入由实际全部为县负担的机制,完善为由中央、省(市)、县共同负担.为此,提出了十二字改革原则"最低标准,基数不变,差额共担",以求建立和实行法制化的县级农村义务教育最低财政标准,变政策支持为制度保障,保障西部地区农村义务教育的基本需求,使农村义务教育持续健康发展.

Rural taxation fee reform and guarantee mechanism of west rural compulsory education investment

Taxation fee reform causes rural compulsory education expenses to decline sharply and deepening rural taxation fee reform requires to establish rural compulsory education new mechanism. In order to deal with rural taxation fee reform and meet the basic requirement of rural compulsory education, rural compulsory education investment should be borne by central government and provincial and county government. Twelve words reform principle "Minimum standard, unchanged basic expenses and mutually making up the balance" is pointed out to establish and implement lawful minimum rural compulsory education financial standard of county level, to change policy support into system guarantee and to guarantee the basic requirement of west rural compulsory education so as to make rural compulsory education develop healthily.