農(nóng)村稅費(fèi)改革論文：農(nóng)村稅費(fèi)改革后鄉(xiāng)鎮(zhèn)財(cái)政職能問(wèn)題研究

農(nóng)村稅費(fèi)改革論文：農(nóng)村稅費(fèi)改革后鄉(xiāng)鎮(zhèn)財(cái)政職能問(wèn)題研究【中文摘要】鄉(xiāng)鎮(zhèn)財(cái)政是我國(guó)最基層一級(jí)的財(cái)政,無(wú)論在理論研究上,還是在實(shí)踐探索中都還有許多不完善的地方,還有許多問(wèn)題和矛盾有待思考、解決。特別是農(nóng)村稅費(fèi)改革,通過(guò)合并、簡(jiǎn)化稅費(fèi),取消農(nóng)村教育集資政策,調(diào)整農(nóng)業(yè)稅政策等,對(duì)鄉(xiāng)鎮(zhèn)財(cái)政產(chǎn)生了巨大影響,主要表現(xiàn)為：鄉(xiāng)鎮(zhèn)財(cái)政收入大幅減少,鄉(xiāng)鎮(zhèn)財(cái)政人員分流,從而使鄉(xiāng)鎮(zhèn)財(cái)政職能發(fā)生了根本變化,即收入職能弱化,預(yù)算職能弱化,資金監(jiān)管職能弱化等。但是,隨著國(guó)家對(duì)農(nóng)業(yè)、農(nóng)村投入的加大,客觀上又需要鄉(xiāng)鎮(zhèn)財(cái)政加強(qiáng)支出職能,強(qiáng)化資金監(jiān)管職能,強(qiáng)化服務(wù)職能等,又需要調(diào)進(jìn)一步強(qiáng)化鄉(xiāng)鎮(zhèn)財(cái)政職能。正是在這種情況下,筆者選擇對(duì)農(nóng)村稅費(fèi)改革后鄉(xiāng)鎮(zhèn)財(cái)政職能問(wèn)題進(jìn)行研究。本文結(jié)合江西贛州有關(guān)縣區(qū)實(shí)際,探討其農(nóng)村稅費(fèi)改革后鄉(xiāng)鎮(zhèn)財(cái)政職能的運(yùn)行情況及存在的問(wèn)題,并對(duì)問(wèn)題產(chǎn)生的原因進(jìn)行分析,從而提出進(jìn)一步加強(qiáng)鄉(xiāng)鎮(zhèn)財(cái)政職能的對(duì)策建議。全文共分五章：第一章為導(dǎo)論；第二章對(duì)農(nóng)村稅費(fèi)改革與鄉(xiāng)鎮(zhèn)財(cái)政職能概述；第三章對(duì)農(nóng)村稅費(fèi)改革后贛州市鄉(xiāng)鎮(zhèn)財(cái)政職能的現(xiàn)狀進(jìn)行分析；第四章提出完善農(nóng)村稅費(fèi)改革后鄉(xiāng)鎮(zhèn)財(cái)政職能的對(duì)策建議；第五章是結(jié)論和展望。文章的重點(diǎn)是提出了農(nóng)村稅費(fèi)改革后完善鄉(xiāng)鎮(zhèn)財(cái)政職能的對(duì)策建議,主要包括：一是進(jìn)一步加強(qiáng)資金監(jiān)管職能；二是進(jìn)一步加強(qiáng)服務(wù)職能：三是進(jìn)一步加強(qiáng)財(cái)源建設(shè)職能；四是進(jìn)一步加強(qiáng)預(yù)算管理職能；五是進(jìn)一步加強(qiáng)會(huì)計(jì)核算職能；六是進(jìn)一步加強(qiáng)資產(chǎn)與債權(quán)債務(wù)管理職能；七是進(jìn)一步加強(qiáng)協(xié)調(diào)組織收入職能。文章最后還對(duì)下一步研究提出了展望。【英文摘要】Asthebasicfinanceinchina,thecountyfinancehasbeenfacedwithlotsofproblemsexistinginboththeoryandpractice.Theseproblemsneedthinkingandsolving,especiallymanyreformsofcountyfinanceareonitsway.Allthesereformshavebroughtgreateffectsonmanyaspectssuchasdecreasingrevenue,repositionofpersonnel,whichhaveweakenedthecounty’sfinancialfunctions.However,therealityforcedthecounty’sfinancetostrengthenmanyotherfunctionssuchasexpensing,fundsupervision.Basedonsuchreality,thepaperfocusesonthefunctionofthecountyfinanceafterthetaxreformasitsmainissue.BasedonthecurrentsituationsofGanZhoucity,thepapertriestodiscussthefollowingsevalissues.Theseissuesare:thecurrentstateofcounty’sfinancialfunctionsafterthereforms,existingproblems,theanalysisofcauses,therelativemethodsaswellassuggestions.Thepaperhasfivechapters.Chapteroneistheintroduction;chaptertwoisthesurveyofboththereformsconcerningcounty’sexpensesoftaxationandthefunctionsaboutthecountyfinance.Chapterthreeistheanalysisofthecurrentfunctioninco