發(fā)布時間：2018-06-24 13:35

  本文選題：四川合江縣 + 鄉(xiāng)鎮(zhèn)財政��； 參考：《電子科技大學(xué)》2014年碩士論文

【摘要】：四川合江縣鄉(xiāng)鎮(zhèn)分稅財政制實施以來,在鞏固鄉(xiāng)鎮(zhèn)基層政權(quán)建設(shè)、提供農(nóng)村基本公共服務(wù)、落實強(qiáng)農(nóng)惠農(nóng)政策和促進(jìn)地方經(jīng)濟(jì)發(fā)展等方面發(fā)揮了重要作用。但是隨著統(tǒng)籌城鄉(xiāng)發(fā)展的進(jìn)一步推進(jìn)和財政體制改革的不斷深化,鄉(xiāng)鎮(zhèn)財政面臨新的形勢與任務(wù),出現(xiàn)了財源建設(shè)弱,發(fā)展壓力大,債務(wù)風(fēng)險高等諸多問題,迫切需要完善現(xiàn)有體制。黨的十八屆三中會后,審議通過的《中共中央關(guān)于全面深化改革若干重大問題的決定》不僅在第五部分以深化財稅改革為標(biāo)題專門闡述財稅領(lǐng)域改革的目標(biāo)和具體要求,在其他部分也多次提及與財稅改革相關(guān)的內(nèi)容。鄉(xiāng)鎮(zhèn)財政作為我國財政體制的最末端,直接面對廣大人民大眾,鄉(xiāng)鎮(zhèn)財政體制實施效果的好壞將直接影響全國財政體制改革的成敗。中西方學(xué)者對分稅制財政體制都有豐富的研究資料,總結(jié)來看,國內(nèi)學(xué)者以分稅制為主線,著重圍繞中央和地方、以及地方之間財權(quán)和事權(quán)的劃分,稅收征收體制,轉(zhuǎn)移支付補(bǔ)助制度,財政自身建設(shè)等方面進(jìn)行了大量的研究。本調(diào)查研究的目的就是通過對合江縣鄉(xiāng)鎮(zhèn)分稅財政制實施的滿意度調(diào)查,找出實施過程中存在的問題,分析出現(xiàn)這些問題的原因,并借鑒國內(nèi)、國外關(guān)于縣鄉(xiāng)財政體制工作的成功經(jīng)驗,實現(xiàn)完善合江縣鄉(xiāng)鎮(zhèn)分稅制財政體制的目標(biāo),力爭提出行之有效的鄉(xiāng)鎮(zhèn)財政體制改革措施,最終解決鄉(xiāng)鎮(zhèn)財政困難,加強(qiáng)鄉(xiāng)鎮(zhèn)財政建設(shè)。鑒于此,本文圍繞“四川合江縣鄉(xiāng)鎮(zhèn)分稅財政制實施滿意度”的論題,全文分為四部分。第一部分從選題背景及意義出發(fā),分析國內(nèi)外對鄉(xiāng)鎮(zhèn)財政體制研究現(xiàn)況,提出研究思路和研究方法,并對相關(guān)概念進(jìn)行界定,介紹理論基礎(chǔ),闡述了國內(nèi)外財政體制確立的工作經(jīng)驗;第二部分介紹了合江縣鄉(xiāng)鎮(zhèn)財政運行基本情況,然后確立開展調(diào)研的宗旨、假設(shè)、對象、方式和方法,對調(diào)研設(shè)計做了單獨說明;第三部分對滿意度調(diào)查結(jié)果情況進(jìn)行數(shù)據(jù)匯總,并對結(jié)果進(jìn)行分析,挖掘問題和原因;第四部分提出了完善合江縣鄉(xiāng)鎮(zhèn)分稅財政制的對策建議。
[Abstract]:Since the implementation of the township tax system in Hejiang County, Sichuan, it has played an important role in consolidating the construction of grass-roots political power in villages and towns, providing basic public services in rural areas, implementing the policy of strengthening agriculture and benefiting agriculture, and promoting the development of local economy. In the new situation and task, there are many problems, such as the weak financial resources construction, the great pressure of development, the high risk of debt, and the urgent need to improve the existing system. After the eighteen session of the party's third session, the decision of the Central Committee of the Central Committee of the Communist Party of China on the comprehensive deepening of the reform of a number of major issues has been made not only in the fifth part of the deepening of financial and tax reform for the title of the title. The goals and specific requirements of the reform of the tax field have also been mentioned in other parts. As the most end of our financial system, the township finance directly faces the masses of the people. The effect of the implementation of the township financial system will directly affect the success or failure of the reform of the national financial system. There are abundant research materials on the system of political system. In summary, the domestic scholars take the tax system as the main line, focusing on the central and local areas, and the division of financial power and power between the regions, the tax collection system, the transfer payment system, the self construction of the finance and so on. The purpose of this investigation is to pass to the Hejiang county. In order to find out the problems existing in the implementation process and analyze the reasons for these problems, we can draw on the successful experience of the domestic and foreign financial system work in the county and township, realize the goal of perfecting the fiscal system of township tax system in Hejiang County, and strive to put forward the effective measures for the reform of the township financial system. In view of this, the full text is divided into four parts. The first part is divided into four parts. The first part, starting from the background and significance of the selected topic, analyzes the present situation of the research on the township financial system at home and abroad, and puts forward the research ideas and methods of research. And the related concepts are defined, the theoretical basis is introduced, and the work experience of the financial system at home and abroad is expounded. The second part introduces the basic situation of the township financial operation in Hejiang County, and then establishes the purpose, the hypothesis, the object, the way and the method of the investigation, and the third part of the investigation results of the satisfaction. In the fourth part, we put forward some countermeasures and suggestions to improve the financial system of township tax sharing in Hejiang county.
【學(xué)位授予單位】：電子科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.7
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本文編號：2061696