【正文】 相對(duì)均等化的轉(zhuǎn)移支付公式并用年個(gè)鄉(xiāng)鎮(zhèn)的數(shù)據(jù)在農(nóng)村稅費(fèi)改革后計(jì)算鄉(xiāng)鎮(zhèn)財(cái)政能力和支出需求其目的在于說明各鄉(xiāng)鎮(zhèn)在相近的行政能力情況下能提供相近水平的公共產(chǎn)品或服務(wù)對(duì)于鄉(xiāng)鎮(zhèn)財(cái)政能力應(yīng)進(jìn)一步擴(kuò)大經(jīng)濟(jì)稅基乘平均有效稅率的計(jì)算范圍對(duì)于鄉(xiāng)鎮(zhèn)的支出需求應(yīng)按“單位費(fèi)用單位測(cè)定數(shù)值成本差異系數(shù)”的思路進(jìn)行測(cè)算。三透明原則轉(zhuǎn)移支付資金的分配應(yīng)該公正合理杜絕撥款過程中的尋租行為。其應(yīng)遵循的原則應(yīng)該是一保運(yùn)轉(zhuǎn)原則鄉(xiāng)鎮(zhèn)政府應(yīng)該有足夠的資金滿足其法定的支出需要。然而同任何事物的發(fā)展變化一樣農(nóng)村稅費(fèi)改革也具有兩面性在肯定農(nóng)村稅費(fèi)改革積極作用的同時(shí)也應(yīng)該看到其存在的問題農(nóng)村稅費(fèi)改革存在問題的突出表現(xiàn)是鄉(xiāng)鎮(zhèn)財(cái)政收入的銳減短期的辦法只有通過加大轉(zhuǎn)移支付的形式向鄉(xiāng)鎮(zhèn)政府提供行使法定職責(zé)的資金保證。the management policies as well as credit and debt。budget management。serving。【英文摘要】As the basic finance in china, the countyfinance has been faced with lots of problems existing in both theory and problems need thinking and solving, especially many reforms of county finance are on its these reforms have brought great effects on many aspects such as decreasing revenue, reposition of personnel, which have weakened the county’s financial , thereality forced the county’s finance to strengthen many other functions such as expensing, fund on such reality, the paper focuses on the function of the county finance after the tax reform as its main on the current situations of Gan Zhou city, the paper tries to discuss the following seval issues are:the current state of county’s financial functions after the reforms, existing problems, the analysis of causes, the relative methods as well as paper has five one is the introduction。文章的重點(diǎn)是提出了農(nóng)村稅費(fèi)改革后完善鄉(xiāng)鎮(zhèn)財(cái)政職能的對(duì)策建議,主要包括：一是進(jìn)一步加強(qiáng)資金監(jiān)管職能；二是進(jìn)一步加強(qiáng)服務(wù)職能：三是進(jìn)一步加強(qiáng)財(cái)源建設(shè)職能；四是進(jìn)一步加強(qiáng)預(yù)算管理職能；五是進(jìn)一步加強(qiáng)會(huì)計(jì)核算職能；六是進(jìn)一步加強(qiáng)資產(chǎn)與債權(quán)債務(wù)管理職能；七是進(jìn)一步加強(qiáng)協(xié)調(diào)組織收入職能。本文結(jié)合江西贛州有關(guān)縣區(qū)實(shí)際,探討其農(nóng)村稅費(fèi)改革后鄉(xiāng)鎮(zhèn)財(cái)政職能的運(yùn)行情況及存在的問題,并對(duì)問題產(chǎn)生的原因進(jìn)行分析,從而提出進(jìn)一步加強(qiáng)鄉(xiāng)鎮(zhèn)財(cái)政職能的對(duì)策建議。但是,隨著國家對(duì)農(nóng)業(yè)、農(nóng)村投入的加大,客觀上又需要鄉(xiāng)鎮(zhèn)財(cái)政加強(qiáng)支出職能,強(qiáng)化資金監(jiān)管職能,強(qiáng)化服務(wù)職能等,又需要調(diào)進(jìn)一步強(qiáng)化鄉(xiāng)鎮(zhèn)財(cái)政職能。第一篇：農(nóng)村稅費(fèi)改革論文：農(nóng)村稅費(fèi)改革后鄉(xiāng)鎮(zhèn)財(cái)政職能問題研究農(nóng)村稅費(fèi)改革論文：農(nóng)村稅費(fèi)改革后鄉(xiāng)鎮(zhèn)財(cái)政職能問題研究【中文摘要】鄉(xiāng)鎮(zhèn)財(cái)政是我國最基層一級(jí)的財(cái)政,無論在理論研究上,還是在實(shí)踐探索中都還有許多不完善的地方,還有許多問題和矛盾有待思考、解決。特別是農(nóng)村稅費(fèi)改革,通過合并、簡(jiǎn)化稅費(fèi),取消農(nóng)村教育集資政策,調(diào)整農(nóng)業(yè)稅政策等,對(duì)鄉(xiāng)鎮(zhèn)財(cái)政產(chǎn)生了巨大影響,主要表現(xiàn)為：鄉(xiāng)鎮(zhèn)財(cái)政收入大幅減少,鄉(xiāng)鎮(zhèn)財(cái)政人員分流,從而使鄉(xiāng)鎮(zhèn)財(cái)政職能發(fā)生了根本變化,即收入職能弱化,預(yù)算職能弱化,資金監(jiān)管職能弱化等。正是在這種情況下,筆者選擇對(duì)農(nóng)村稅費(fèi)改革后鄉(xiāng)鎮(zhèn)財(cái)政職能問題進(jìn)行研究。全文共分五章：第一章為導(dǎo)論；第二章對(duì)農(nóng)村稅費(fèi)改革與鄉(xiāng)鎮(zhèn)財(cái)政職能概述；第三章對(duì)農(nóng)村稅費(fèi)改革后贛州市鄉(xiāng)鎮(zhèn)財(cái)政職能的現(xiàn)狀進(jìn)行分析；第四章提出完善農(nóng)村稅費(fèi)改革后鄉(xiāng)鎮(zhèn)財(cái)政職能的對(duì)策建議；第五章是結(jié)論和展望。文章最后還對(duì)下一步研究提出了展望。chapter two is the survey of both the reforms concerning county’s expenses of taxation and the functions about the county three is the analysis of the current function in county four is the last chapter is something about the conclusionand focus of this paper is to suggestremendations in the rural tax reform so as to improve county’s financial remendations are the measures about measures appear to be in seven different aspects: financial supervision。financial resources。accounting。coordination in the ine of , the article also mentions the further research.【關(guān)鍵詞】農(nóng)村稅費(fèi)改革 鄉(xiāng)鎮(zhèn)財(cái)政職能 贛州市【英文關(guān)鍵詞】County’s reforms in expenses of taxationCounty financial functionGan Zhou city【目錄】農(nóng)村稅費(fèi)改革后鄉(xiāng)鎮(zhèn)財(cái)政職能問題研究34ABSTRACT4第1章 研究背景和意義78 研究內(nèi)容第2章 農(nóng)村稅費(fèi)改革與鄉(xiāng)鎮(zhèn)財(cái)政職能概述1016 農(nóng)村稅費(fèi)改革目的、 農(nóng)村稅費(fèi)改革的目的和意義1011農(nóng)村稅費(fèi)改革的基本內(nèi)容11 鄉(xiāng)鎮(zhèn)財(cái)政職能綜述1112政職能的發(fā)展沿革121 農(nóng)村稅費(fèi)改革對(duì)鄉(xiāng)鎮(zhèn)財(cái)政職能第3章 農(nóng)村稅費(fèi)改革后鄉(xiāng)鎮(zhèn)財(cái)政職能的現(xiàn)狀分析——以贛州市為例1630革與鄉(xiāng)鎮(zhèn)財(cái)政的總體情況1620 鄉(xiāng)鎮(zhèn)支出方面1819展經(jīng)濟(jì)的職能逐漸萎縮19202027為主20232325 綜合協(xié)調(diào)職能增強(qiáng), 縣鄉(xiāng)、 農(nóng)村稅 費(fèi)改革后鄉(xiāng)鎮(zhèn)財(cái)政職能存在的問題與原因分析2730預(yù)算管理職能不斷削弱,鄉(xiāng)鎮(zhèn)財(cái)政不能成為一級(jí)財(cái)政2728管2828303045303330303 財(cái)政監(jiān)督職能相對(duì)薄弱, 履行鄉(xiāng)鎮(zhèn)財(cái)政職能的人員和制度不足第4章 進(jìn)一步加強(qiáng)鄉(xiāng)鎮(zhèn)財(cái)政職能的對(duì)策建議3339金監(jiān)管職能333 進(jìn)一步加強(qiáng)鄉(xiāng)鎮(zhèn)財(cái)源建設(shè)職能 進(jìn)一步加強(qiáng)會(huì)計(jì)核算職能37務(wù)管理職能373838393945 進(jìn)一步界定縣鄉(xiāng)財(cái)政收入, 進(jìn)一步加大轉(zhuǎn)移支付力度,提高鄉(xiāng)鎮(zhèn)財(cái)政的支出 進(jìn)一步加強(qiáng)調(diào)查研究,提升鄉(xiāng)鎮(zhèn)財(cái)政的理財(cái) 進(jìn)一步推進(jìn)鄉(xiāng)財(cái)縣管、村財(cái)鄉(xiāng)管改革,完善鄉(xiāng)鎮(zhèn) 進(jìn)一步加大投入, 進(jìn)一步提高素質(zhì),推進(jìn)鄉(xiāng)鎮(zhèn)財(cái)政干部隊(duì)第5章 研究結(jié)水平3940水平40財(cái)政管理體制4041履職條件4142伍的建設(shè)4245論45 進(jìn)一步研究的方向4547致謝49參考文獻(xiàn)第二篇：農(nóng)村稅費(fèi)改革后對(duì)鄉(xiāng)鎮(zhèn)財(cái)政的轉(zhuǎn)移支付問題研究農(nóng)村稅費(fèi)改革后對(duì)鄉(xiāng)鎮(zhèn)財(cái)政的轉(zhuǎn)移支付問題研究“農(nóng)村稅費(fèi)改革后對(duì)鄉(xiāng)鎮(zhèn)財(cái)政的轉(zhuǎn)移支付問題研究20070210 16:49:10一、農(nóng)村稅費(fèi)改革后對(duì)鄉(xiāng)鎮(zhèn)轉(zhuǎn)移支付的必要性年開始在安徽省農(nóng)村普遍推行的農(nóng)村稅費(fèi)改革取得很大的成績它對(duì)于減輕農(nóng)民負(fù)擔(dān)、規(guī)范農(nóng)村分配關(guān)系、調(diào)動(dòng)農(nóng)民生產(chǎn)積極性、密切黨群關(guān)系、推動(dòng)政府職能轉(zhuǎn)變、促進(jìn)農(nóng)村社會(huì)穩(wěn)定起到了積極的作用。轉(zhuǎn)移支付制度就是通過上級(jí)財(cái)政的轉(zhuǎn)移支付解決地方財(cái)力分配不均問題。二均衡性原則轉(zhuǎn)移支付應(yīng)與鄉(xiāng)鎮(zhèn)政府財(cái)政需要成正比與財(cái)政收入能力成反比。四激勵(lì)原則轉(zhuǎn)移支付資金分配應(yīng)激勵(lì)鄉(xiāng)鎮(zhèn)政府開源節(jié)流培植地方財(cái)力和稅基控制無效率的財(cái)政行為。（一）鄉(xiāng)鎮(zhèn)財(cái)政收入的估算明確農(nóng)村稅費(fèi)改革后對(duì)鄉(xiāng)鎮(zhèn)財(cái)政轉(zhuǎn)移支付的力度首先要計(jì)算各鄉(xiāng)鎮(zhèn)的標(biāo)準(zhǔn)財(cái)政收入。二財(cái)政支出的估算鄉(xiāng)鎮(zhèn)財(cái)政支出的估算就是計(jì)算標(biāo)準(zhǔn)支出標(biāo)準(zhǔn)支出是指在各鄉(xiāng)鎮(zhèn)同等的支出效率前提下鄉(xiāng)鎮(zhèn)政府達(dá)到均衡范圍內(nèi)公共支出項(xiàng)目均等化所需的支出它要求考慮鄉(xiāng)鎮(zhèn)政府提供公共服務(wù)所存在的客觀成本差異標(biāo)準(zhǔn)財(cái)政支出計(jì)算的依據(jù)