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国外地方财政往往对上级财政具有较强的依附性,我国的地方财政同样具有很强的对上级政府的依附性。如果说我国的乡级财政在税改之前具有较强的独立性的话,那是因为这种独立性的根源是乡级财政的自筹制度。农村税费改革取消自筹制度,也就终结了这种体制外的独立性,还乡级财政以依附性的本来面目。在取消农业税的条件下,我国乡级财政的这种依附性就走入了困境。从“财权”角度来看,我国取消农业税以后,乡级财政已经丧失了自己独立的财源基础。而从“事权”角度来分析,其“事权”已经大大弱化,乡级财政已经失去了以一级独立的财政存在的意义。
Local foreign finance tends to have strong dependence on superior finance, and local finance in our country also has strong dependence on higher-level governments. If our country’s township finance has strong independence before the tax reform, it is because the root of this independence is the self-owned system of township finance. The reform of rural taxes and fees to cancel the self-organized system, also ended this independence outside the system, but also at the township level finance with the original nature of dependency. With the abolition of the agricultural tax, this dependency of the township finance in our country came into a dilemma. From the perspective of “property rights ”, after the abolition of the agricultural tax in our country, the township finance has lost its independent foundation of financial resources. However, from the perspective of “power of attorney ”, its “power of attorney ” has been greatly weakened, and township finance has lost its significance as an independent financial institution.