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随着我国税制改革的深入,我国的财政体制改革也得到了不断深化,国家先后取消了农业特产税、农业税、乡村教育集资、乡统筹费等专门针对广大农民征收的各种税费,原来的乡镇收入渠道大大缩减了,公共财政的收入锐减,收支矛盾日益突出,很多乡镇普遍出现了收支困境。同时,随着我国加快了“三农”财政资金的投入规模,以及各种支农惠农政策的先后出台,乡镇财政资金面临着新的任务和挑战。本文将就我国乡镇财政资金监管中存在的问题进行探讨,并有针对性地找出相应的对策。
With the deepening of China’s tax reform, China’s financial system reform has also been continuously deepened. The state has successively abolished various taxes and levies specifically levied on the vast number of peasants by special agricultural products tax, agricultural tax, rural education fund-raising, Township income channels have been greatly reduced, the revenue of public finance has been drastically reduced, and the contradictions between income and expenditure have become increasingly prominent. Many towns and villages have generally faced the problem of revenue and expenditure. At the same time, as China has accelerated the scale of investment in fiscal funds for agriculture, rural areas and farmers and introduced various policies to support agriculture and benefit farmers, township financial funds are facing new tasks and challenges. This article will discuss the problems existing in the regulation of the township financial funds in our country, and find the appropriate countermeasures accordingly.