摘要
通过分析四川税费改革后代表性财政税收制度变革模式,指出由于税费改革本身具有较强刚性,致使乡镇财政更趋紧张,但客观上激活了县乡财政体制的创新,进而催生了公共财政萌芽和发展趋势。为了进一步巩固税费改革的成果,应该将城乡财政税收制度的统一作为农村税费改革基本完成后的后续改革,加速推进这一后续改革将对乡镇政府形成更为制度化的、刚性更强的财政约束。
Having analyzed the representative models in financial and tax institutions after their reform in Sichuan, the writers point out that the rigidity of the reform has caused the even shorter supply in finance at township level. It then, however, activates the innovation in the financial patterns at the county and xiang levels, and hastens the public finance to come forth and even forecasts its tendency. In order to further expand the positive effects of the reform at the township level, it is advisable to accelerate the unification of the tax system between the city and the country after the completion of the tax reform in the agricultural area. The further reform will help form the more systematical control of finance with strong rigidity.
出处
《四川大学学报（哲学社会科学版）》
CSSCI
北大核心
2006年第2期5-10,共6页
Journal of Sichuan University：Philosophy and Social Science Edition
关键词
农村税费改革
四川乡镇
乡财政税收
tax reform in the countryside
towns in Sichuan
finance and tax system
