税费改革后西部农村公共产品供给问题的探讨--以长武县洪家镇为例

我国国民经济发展迅速，农村也发生着日新月异的变化，农村公共产品供给问题引起了社会的普遍关注。本文以财政学理论和税收学理论为基础，以长武县洪家镇为例，对公共产品供给状况结合文献资料,通过比较分析等方法进行了研究，发现我国西部落后地区乡镇农村公共产品供给存在的主要问题是农村公共产品供给和需求之间存在极大的差距，农民满意度较低。究其原因主要在于税费改革后基层财政资金缺口大,农村公共产品供给与需求错位。因而本文认为应该加快实现农村公共产品供给资金渠道的多元化，加大西部落后地区转移支付力度，规范转移支付制度。只有通过这一系列的改革政策才能完善我国农村公共产品供给制度。我国西部地区农村公共产品逐渐合理，规范。

关键词：税费改革   农村公共产品   农业税
 
On the supply of public goods in rural areas after the reform of tax and fee
—In the town of Changwu County Hongjia as an example
Abstract
    The rapid development of national economy in China, also rapid changes happened in the countryside, problems of the supply of public goods in rural areas caused widespread concern in society. This paper to finance learn theory and tax theory based, Hongjia, Changwu County as an example, on the status of the supply of public goods according to the literature, were studied by the method of comparative analysis, found in the west of our country lags behind the main problems existed in the towns in rural areas the supply of public goods is that there is a great gap between the supply and demand of rural public products, farmers satisfaction is relatively low. The reason mainly lies in after the reform of rural taxes and administrative charges grass-roots financial gap, dislocation of supply and demand of rural public goods. Because of And the paper thinks that should speed up the implementation of the diversification of the supply of rural public goods financing channels, increase the western backward areas of transfer payments and standardize the system of transfer payment. Only through this a series of policy reforms to improve the supply system of rural public products in China. China's western region of rural public products is gradually becoming rational, specification.

Key words: Tax and fee reform   rural public goods  agricultural tax

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