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农村税费改革以来,各级对控制和化解村级债务工作可谓非常重视,采取积极措施加以应对,取得了一定成效。但由于种种原因,有些地方一直没有解决村级债务居高不下的问题,始终走不出“化解-举债-再化解-再举债”的怪圈。此类问题已严重影响了农村社会和谐稳定与农村基层政权的巩固,给农村经济健康发展与村级组织服务能力的提升埋下了隐患。综合分析村级债务负担过重的原因,大致有几种:1.垫付税费举债。乡村干部借款垫交农业税、农业特产税、“三提五统”和各项集资等形成的债务。
Since the reform of taxes and fees in rural areas, all levels have paid great attention to controlling and resolving village-level debt and have taken some positive measures to deal with them and have achieved some success. However, due to various reasons, some places have not solved the problem of the high level of village-level debt and have never walked out of the vicious circle of “dissolving, borrowing, resolving, and then borrowing.” Such problems have seriously affected the harmony and stability of rural society and the consolidation of rural grass-roots political power, laying a hidden danger for the sound development of rural economy and the enhancement of the service capability of village-level organizations. A comprehensive analysis of the reasons for the overburdened village debt, there are several: 1. To pay taxes and debt. Rural cadres to pay loans to pay agricultural taxes, agricultural specialties tax, “three mention five ” and the debt financing formed.