对农村实行税费改革后一些问题的再思考——关于巢湖市农村税费改革情况的调查

Further Reflections on Some problems after Implementing the Reform of Taxes and Charges in the Countryside——On the Investigation of the Reform of Taxes and Charges in the Rural Areas in Chaohu City

通过对巢湖市部分乡镇财政干部关于农村税费改革方面的问卷调查和分析,发现以下问题值得政府部门关注:(1)税费改革后乡镇一级可支配的财政收入减少幅度较大,部分乡、村两级基层组织运转困难;(2)部分乡村级债务负担沉重,且有越陷越深之势;(3)普遍存在不同程度的土地“抛荒”现象;(4)很多行政村在农业税征缴方面存在“上清下不清”问题,由此产生一系列社会问题。对上述诸方面的问题,被调查者也提出了一些解决问题的建设性意见。

Through the questionnaire and the analysis of some financial cadres in Chaohu's villages and towns about the situation on the reform of taxes and charges, several problems have been found which need to attach great importance by some departments. (1) After the reform, the financial income that can be allocated by the senior departments in villages and towns has decreased by a big margin, while some basic units have met great difficulties in financial application. (2) The burdens some villages shared in finances seem to have become heavier and heavier. (3) 'Soil abandonment' to different degrees has been a common phenomenon. (4) A series of social problems arise because in the collecting and paying of agricultural taxes exists the question of 'the upper levers paying off while the lower levers not' in many administrative villages. In light of the above problems, those people who have been investigated also propose some constructive approaches.