| 乡镇财政收支的差异性和延续性研究———基于农村税费改革前后的比较 |
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| 引用本文： | 李普亮,朱永德.乡镇财政收支的差异性和延续性研究———基于农村税费改革前后的比较[J].惠州学院学报,2006,26(5):61-65. |
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| 作者姓名： | 李普亮 朱永德 |
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| 作者单位： | 惠州学院,经管系,广东,惠州,516007 |
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| 摘 要： | 农村税费改革作为新时期农村税费制度的一次强制性制度变迁, 对乡镇财政收支产生了深刻影响。税费改革前后, 乡镇财政收支一方面表现出了明显的差异性, 另一方面表现出了显著的延续性。为此, 在巩固农村税费改革成果的同时, 必须加快相关制度的创新步伐, 力求实现乡镇财政收支问题的“标本兼治”
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| 关 键 词： | 农村税费改革 财政收支 差异性 延续性 |
| 文章编号： | 1671-5934（2006）05-0061-05 |
| 收稿时间： | 2006-06-12 |
| 修稿时间： | 2006-06-12 |
Study on the Otherness and Continuity of Financial Revenue and Expenditure of Township——Based on Comparison of "Before and After Tax and Fee Reform" |
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| LI Pu-liang,ZHU Yong-de.Study on the Otherness and Continuity of Financial Revenue and Expenditure of Township——Based on Comparison of "Before and After Tax and Fee Reform"[J].Journal of Huizhou University,2006,26(5):61-65. |
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| Authors: | LI Pu-liang ZHU Yong-de |
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| Institution: | Department of Economy and Management, Huizhou University, Huizhou 516007, Guangdong China |
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| Abstract: | As a compulsory vicissitude of rural tax and fee system,the rural tax and fee reform brings profound impacts on township financial revenue and expenditure.Before and after tax and fee reform,the township financial revenue and expenditure manifest obvious otherness as well as notable continuity.Therefore,it is necessary to accelerate the step of institutional innovation in order to solve the problems existing in township financial revenue and expenditure while the achievements of tax and fee reform is consolidated. |
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| Keywords: | rural tax and fee reform financial revenue and expenditure otherness continuity |
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