韶关学院学报
韶關學院學報
소관학원학보
Journal of Shaoguan University(Social Science Edition)
2008年
8期
92~95
,共null页
税费改革 乡镇职能 制约性因素
稅費改革 鄉鎮職能 製約性因素
세비개혁 향진직능 제약성인소
Rural tax-fee reform; township government function; restricting factors
税费改革过程中，乡镇职能的变化呈现出复杂的差异性，其制约性因素主要有三个方面，即乡镇财政的农业税费依赖度，既有的县乡财政体制和行政、政治体制，乡镇政府所在县域乃至省域的经济发展水平。
稅費改革過程中，鄉鎮職能的變化呈現齣複雜的差異性，其製約性因素主要有三箇方麵，即鄉鎮財政的農業稅費依賴度，既有的縣鄉財政體製和行政、政治體製，鄉鎮政府所在縣域迺至省域的經濟髮展水平。
세비개혁과정중，향진직능적변화정현출복잡적차이성，기제약성인소주요유삼개방면，즉향진재정적농업세비의뢰도，기유적현향재정체제화행정、정치체제，향진정부소재현역내지성역적경제발전수평。
During the process of rural tax-fee reform, the transition of township government functions displays the complicated discrepancy. Three aspects of factors restrict it, which are as follows：to what degree township finance depends on; existing township and country financial system and the development level of economy of country region and provincial region which administration and political system and township government are located in.
