后农业税时代乡镇债务危机解析——基于对湖南省A市B镇的调查

The Analysis after the Debt Crisis of the Agricultural Tax Era Township——Based on the investigation of B town in city of A in Hunan Province

乡镇债务问题自从1994年推行分税制改革以来逐渐显化,而税费改革的实行使得这一趋势加剧并迅速在全国范围内蔓延开来。因此,通过对湖南省A市B镇的调查,并结合学界的观点,以剖析乡镇债务的产生及其原因并找出化解之策。

Township debt has been implemented gradually in the reform of tax distribution since 1994, and the implementation of tax reform makes this trend intensified and quickly spread to the country. Therefore, through the investigation of B town in city of A in Hunan Province and the views of scholars to analyze town, ship debt and the reasons for selecting the strategy and finding the resolution.