世纪之初的农村税费改革在理顺农村税费关系、减轻农民负担的同时却对乡镇财政收支带来较大冲击。面对新的制度环境约束，如何确保乡镇财政收支正常运转，促进财政收支平衡，促进乡镇经济的发展成为亟待研究的新课题。本文以马踏镇为例，通过调查法、文献资料法等，对该镇税费改革后乡镇财政收支问题进行实证研究。在全面分析存在的问题、深入剖析问题根源的基础上，提出系列化解乡镇财政收支问题的对策建议。
关键词：税费改革；乡镇财政； 财政收支平衡
Abstract
At the beginning of the century countryside taxes and fees reform while straightens out the countryside taxes and fees relations, hardworking and enterprising spirit actually to bring to the villages and towns finance revenue and expenditure attacks greatly. Facing the new system environment restraint, how to guarantee that the villages and towns finance revenue and expenditure normal work, the promotion finance balanced revenues and expenditures, promotes the new task which the villages and towns economy's development into urgently awaits to study. This article take the MaTa town as an example, through survey procedure, literature material law and so on, after this town taxes and fees reform the villages and towns finance revenue and expenditure question conducts the empirical study. In the overall analysis existence's question, in the thorough analysis question root's foundation, proposed that the series melts the villages and towns finance revenue and expenditure question the countermeasure suggestion.
Key word: Tax reform Financial township Fiscal balance
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