摘要
建国60年来,县级财政制度变革大致经历了三个阶段。1993年以前以"财政包干"为主;1994年以后比照中央与省级的分税制实行了分税的模式;2003农业税制度改革以后开始实行"省直管县"和"乡财县管"的体制调整。我们在考察县级财政历史变迁的基础上,提出了县级财政制度改革的建议。
County-finance reform has experienced three stages since the foundation of People’s Republic of China.Be-fore 1993,the system of‘financial all-in’took the first position;Since 1994,the mode of tax-sharing has been put into practice.After the rural tax-system reform in 2003,adjustments to systems of‘Province-administrated County’and‘Coun-ty-administrated Village-finance’have been implemented.In the paper,based on the studies on historical changes of the county finance,the innovation practices of the county-finance system are introduced which include clearly dividing the county financial functions,cultivating subject county-finance categories,regulating the transfer payment system,strengthen-ing county-leveled budget system and the establishment of the debt-system.
出处
《湖南师范大学社会科学学报》
CSSCI
北大核心
2010年第5期108-111,共4页
Journal of Social Science of Hunan Normal University
基金
湖南省社会科学研究基地(湖南农业大学三农问题研究中心)招标课题"促进城乡基本公共服务均等化的基层财政制度研究"(09SK103-2)
关键词
县级财政
财政体制
分税制
省直管县
乡财县管
county finance
financial system
tax-sharing system
province-administrated county
county-administrated Village-finance
