【摘要】 取消农业税在减轻农民负担的同时 ,可能给县乡基层财政带来一些影响。其主要表现为 :财权与事权不统一可能使县乡基层财政更加难以正常运转 ,转移支付制度不规范可能使基层地区间财力差距不断拉大 ,税务机关的权责不对称可能使“买税卖税”现象进一步蔓延。为此 ,应从财政体制的创新入手 ,重新调整财权与事权的搭配结构 ,规范转移支付制度等更多还原

【Abstract】 Although abolition of the agricultural tax will relief farmer’s burden, it will, at the same time, probably bring some more difficulties to villages and towns’ finances. These difficulties may be one of the followings: more serious financial crisis arising from the asymmetry of financial capacities and responsibilities; increasingly widen gaps of financial capacities among local governments caused by the abnormal forms of the transfer payment system; more widely spread of the phenomena of "buying tax and selling tax" caused by the asymmetry of power and responsibility of the tax bureaus. To overcome these difficulties, attention should be focused on the improvement of the financial systems, the adjustment of balance of right and capability, and the regulation of the transfer payment system.更多还原