摘要
农村税费改革在减轻农民负担的同时 ,也减少了乡镇政府的收入 ,加剧了乡镇财政的收支矛盾。因此 ,必须进行乡镇政府改革 ,削减乡镇财政支出。乡镇政府改革路径的现实选择是在镇设立一级政府 ,而在乡设立县级政府的派出机构。作为配套改革 ,应提高现行建制镇标准。
In the paper, the author points out that Chinese rural reform in taxation not only lightens the peasant's burden,but also reduce the revenues of town/township government. So the reform of town/township government is necessary to reduce the financial expenditure of town/township. Then, the author points out that the better project of reform is setting up government in town and the branch of county government in township.
出处
《山东科技大学学报（社会科学版）》
2002年第2期63-67,共5页
Journal of Shandong University of Science and Technology(Social Sciences)
基金
教育部人文社会科学重点研究基地基金课题"农村税费改革及县
乡
村配套改革研究"的阶段性成果。
关键词
税费改革
乡镇政府改革
"镇政"
"乡派"
Chinese rural reform in taxation
reform of town/township government
