【摘要】 借助大量数据分析了税费改革前乡镇财政收支情况,进而讨论了税费改革对乡镇财政的影响。要走出税费改革带来的乡镇财政困境,其根本出路在于建立地方公共财政体制,完善政府间转移支付制度。更多还原

【Abstract】 The rural taxes and tolls reform positively reduced peasants’ burden,and it also brought lots of difficulties to the finance of county and countryside.In this paper,the income and expense of county and countryside before the rural taxes and tolls reform were first analyzed with great firsthand data,and then,the impact of taxes and tolls reform on finance of county and countryside was discussed.In order to solve these problems,the best way was to establish a local public finance system in the county and countryside and to improve the inter-government transfer payment system.更多还原