关于深化我国农村财税分配体制改革的思考

我国现行的财税分配体制客观上存在着对农村收入分配上的公共"越位"与支出分配上的公共"缺位"现象,这种不合理的分配现象,不仅违背了城乡之间公共分配的公平化原则,加剧了城乡二元化矛盾,也在很大程度上制约了我国农村经济发展与农村社会进步,因此,必须从贯彻平等的国民待遇原则出发,改革我国现行财税分配体制。

Reflections on How to Deepen the Reform in the Allocation System of Public Finance and Taxation in Rural China

There is a phenomenon of public "offside"in the revenue distribution of countryside and public"absent"in the expenditure distribution of countryside in the allocation system of public finance and taxation in our country,This unreasonable distribution not only breaks the fair principle of public distribution,exacerbating the dualism conflict between the urban and rural areas,but also restricts the economic development and social progress in the rural area in our country. From the point of view of carrying out the principle of fair citizenship treatment,the current allocation system of public finance and taxation should be reformed.