税费改革后乡镇财政运行的困境与对策

农村税费改革对乡镇财政收入的消减效应明显,对增加乡镇财政收入的替代效应较弱;农村税费改革使乡镇财政困难等原有问题充分暴露出来,进一步扩大了乡镇财政的不平衡,使乡镇财政正常运转更加困难;要使乡镇财政走向良性运转轨道,就必须完善地方财政管理体制,完善财务管理机制,加大力度培植乡镇税源,转变乡镇政府职能,建立合理的公共管理体制。

On Financial Puzzles and Countermeasures of Villages and Towns after the Rural Tax Reform

It is obvious that tax reform decreased the finances earnings of villages and towns,but the substitute to increase finance earnings was lack.Tax reform is exposing puzzles of the finances earnings of villages and towns,which enlarge much more imbalance in finances.To take the Finances of villages and towns to fine running path,so it's running become more difficult.We must perfect the local finance management system,develop economy to implant taxation spring,transform government function of villages and towns,perfect mechanism of finance management and establish the rational public management system.