县乡财税体制改革与社会主义新农村建设——以安徽省县乡财税体制改革为例

Reform of Fiscal and Taxation System in Counties and Townships and Construction of the New Socialist Countryside——A Case Study of Reform of Fiscal and Taxation System in Counties and Townships in Anhui

县乡财税体制改革的目标是为了推进社会主义新农村建设,而社会主义新农村建设的根本主体是农户。我省县乡财税体制改革实行了"多予少取"的方针,在提高财政资金使用透明度等方面取得了成绩,但也内含着问题和矛盾。只有进一步推进县乡财税体制改革,才能真正巩固税费改革的成果。

The target of the reform of fiscal and taxation system in counties and townships is to promote the Construction of the new socialist countryside, while the main subject of the construction of the new socialist countryside is the rural households. The reform of fiscal and taxation system in Anhui adopts the policy of giving more and taking less, and made some achievements in improving the transparency of utilization of fiscal funds, however, there are still some problems and contradictions. Only further promotion of the reform of fiscal and taxation system in counties and townships can the fruits of reforms of rural taxes and administrative charges be consolidated.