税费改革对落后的农业型乡镇政府职能的影响——B镇调查

The Influence of Taxation Reform to the Function of Agricultural Town Government——The investigation of B town

通过个案调查发现,税费改革虽然削弱了落后的农业型乡镇政府的汲取资源职能,但该镇政府职能以社会管理职能为主,公共服务职能严重缺失的基本状况并没有改变。其成因主要是乡镇财政的农业税费依赖度极低。既有的县乡财政体制和"压力型体制"依然在发生作用。

By investigating individually, we find that the government function of underdeveloped agricultural town is weakened by the taxation reform. However, while its main function is social administration, its basic situation of lack in Public service is no changed. The main reason is that the finance of town government depends little on the agriculture taxation, and the Original finance system of Countytown as well as system of pressure mode still play their important role.