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| 税费改革免征农业税后村委会筹资问题的探讨 |
| Fund-raising of Village Committees After the Rural Taxation Reform |
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| DOI： |
| 中文关键词: 村委会 筹资 税费改革 |
| 英文关键词: Village committee Fund raising Reform of rural tax ation |
| 基金项目:本课题受山东省社会科学规划研究项目资助.本课题负责人为董雪艳教授, 原始数据组织调查者为李彩红。 |
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| 中文摘要: |
| 为解决农业、农村和农民问题, 党中央、国务院在农业发展新阶段采取了一项战略性的举措——— 农村税
费改革。文章主要针对税费改革后村委会收入大幅减少, 村委会可用资金明显减少, 村集体经济组织存在明显的
经营不足和公益事业难办等问题进行探析, 提出进一步加强对村委会资金筹集的管理与监督的必要性, 以保证村
委会的正常运转, 并从财务的角度对村委会合理地筹集资金提出对策建议。 |
| 英文摘要: |
| In o rder to solve the problem of ag riculture , rural and peasants, the Central Party Committee and Sta te Council have taken
a strateg ic move to refo rm the rural tax ation under the new development stage of ag riculture .After the refo rm, the village committees
w ill see a decline in available funds, w hich subsequently result in the difficulty of their operatio n and limited provision of public good.
The authors maintain that fund raising management and supervision should be strengthened so as to keep the normal running of village
committees , and some sugg estions fo r the village committees on how to raise funds are made from the financial point of view . |
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