期刊文献+

全面取消农业税后我国乡镇财税与机构改革探讨

EXPLORATION ON THE REFORM OF FISCAL & TAXATION SYSTEM AND INSTITUTIONAL RESTRUCTURING ON THE TOWNSHIP LEVEL FOLLOWING THE COMPREHENSIVE ELIMINATION OF CHINAS AGRICULTURAL TAX
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摘要 鉴于当前乡镇机构膨胀和乡镇财政极度困难的现状,中国应以乡镇财税改革为突破口进行制度创新,为统筹城乡发展创造一个公平合理的制度环境;以加快推进乡镇机构改革为动力,对乡镇机构进行科学的职能定位。从而建立一个高效、廉洁、务实、精干的地方政府。 In view of the current situation of the increasingly bloated township governmental institutions and the extremely difficult township finance, China should practise the institutional innovation by taking the township fiscal & taxation system reform as the breaking-through point to create a fair and rational systematic environment for the urban and rural planning-as-a-whole development; by taking the speeding up the township levels governmental institutional restructuring as the impetus, scientifically position the functions of the township governmental institutions to establish a sound foundation for an efficient, honest, pragmatic and small yet capable local government.
作者 杨新荣
出处 《云梦学刊》 2006年第6期66-69,共4页 Journal of Yunmeng
关键词 财税改革 机构改革 职能定位 fiscal & taxation system reform institutional restructuring function positioning
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