摘要
随着农村税费改革及分税制政策的进一步深化,县乡财政困境有多方面的因素,缓解该种现象必须在完善分税制改革方案,减少政府层级和财政层级,建立财权与事权相匹配的财政体制等方面做出努力。
With the further reform of rural taxes and tax distribution, great efforts should be made to moderate the financial straits of the counties and townships caused by many factors in the areas of perfecting tax distribution, reducing government levels and finance levels, establishing the matching fiance system between finance power and personnel power.
出处
《菏泽学院学报》
2011年第6期107-108,共2页
Journal of Heze University
关键词
欠发达县
财政收入
分税制
underdeveloped counties
financial income
tax distribution system
