【英文篇名】 Tax Reform in the Countryside and the Institutional Change in the Township Finance: the Sichuan Case
【作者】 郭晓鸣; 雷晓明;
【英文作者】 GUO Xiao-ming~1; LEI Xiao-ming~2（1.The Institute of Economics; Sichuan Social Academy; Chengdu; China; 2.School of Administration; Southwest Jiaotong University; China）;
【作者单位】 四川省社会科学院经济研究所; 西南交通大学公共管理学院; 四川成都;
【刊名】 四川大学学报(哲学社会科学版) , Journal of Sichuan University(Social Science), 编辑部邮箱 2006年 02期
期刊荣誉：中文核心期刊要目总览 ASPT来源刊 CJFD收录刊
【关键词】 农村税费改革; 四川乡镇; 乡财政税收;
【英文关键词】 tax reform in the countryside; towns in Sichuan; finance and tax system;
【摘要】 通过分析四川税费改革后代表性财政税收制度变革模式,指出由于税费改革本身具有较强刚性,致使乡镇财政更趋紧张,但客观上激活了县乡财政体制的创新,进而催生了公共财政萌芽和发展趋势。为了进一步巩固税费改革的成果,应该将城乡财政税收制度的统一作为农村税费改革基本完成后的后续改革,加速推进这一后续改革将对乡镇政府形成更为制度化的、刚性更强的财政约束。
【英文摘要】 Having analyzed the representative models in financial and tax institutions after their reform in Sichuan,the writers point out that the rigidity of the reform has caused the even shorter supply in finance at township level.It then,however,activates the innovation in the financial patterns at the county and xiang levels,and hastens the public finance to come forth and even forecasts its tendency.In order to further expand the positive effects of the reform at the township level,it is advisable to accelerate...
【DOI】 cnki:ISSN:1006-0766.0.2006-02-000
【作者】 郭晓鸣; 雷晓明;
【英文作者】 GUO Xiao-ming~1; LEI Xiao-ming~2（1.The Institute of Economics; Sichuan Social Academy; Chengdu; China; 2.School of Administration; Southwest Jiaotong University; China）;
【作者单位】 四川省社会科学院经济研究所; 西南交通大学公共管理学院; 四川成都;
【刊名】 四川大学学报(哲学社会科学版) , Journal of Sichuan University(Social Science), 编辑部邮箱 2006年 02期
期刊荣誉：中文核心期刊要目总览 ASPT来源刊 CJFD收录刊
【关键词】 农村税费改革; 四川乡镇; 乡财政税收;
【英文关键词】 tax reform in the countryside; towns in Sichuan; finance and tax system;
【摘要】 通过分析四川税费改革后代表性财政税收制度变革模式,指出由于税费改革本身具有较强刚性,致使乡镇财政更趋紧张,但客观上激活了县乡财政体制的创新,进而催生了公共财政萌芽和发展趋势。为了进一步巩固税费改革的成果,应该将城乡财政税收制度的统一作为农村税费改革基本完成后的后续改革,加速推进这一后续改革将对乡镇政府形成更为制度化的、刚性更强的财政约束。
【英文摘要】 Having analyzed the representative models in financial and tax institutions after their reform in Sichuan,the writers point out that the rigidity of the reform has caused the even shorter supply in finance at township level.It then,however,activates the innovation in the financial patterns at the county and xiang levels,and hastens the public finance to come forth and even forecasts its tendency.In order to further expand the positive effects of the reform at the township level,it is advisable to accelerate...
【DOI】 cnki:ISSN:1006-0766.0.2006-02-000
