农村税费改革后乡级财政的深层次问题——以成都市属县(区、市)若干乡镇为例

农村税费改革对于农村经济发展不同水平地区的财政状况产生了不同影响 ,在欠发达地区 ,乡级财政困境成为推进农村经济发展的障碍 ,乡级财政困境的真相在于自筹制度与农业税的比重 ,取消自筹制度的税费改革使乡镇财政缺口扩大且形成乡镇债务增长 ,并出现乡镇财政危机 ,而消除乡级财政危机根本举措则是撤销乡镇财政。

The“Fee-Tax”reform has different effects on the fiscal situation of rural areas with different economic development levels. In the less developed areas, the fiscal plight of country-level local governments becomes the obstacles against economic development. The plight lies in the different percentage of self-financing system and agricultural taxes. The reform that abolished the self-financing system expanded the fiscal deficit of local governments, increased local governments' debts and led to fiscal crisis in some local governments. The authors hold that the key to eliminate fiscal crisis in country-level local governments is to abolish the country-level fiscal system.