四川合江县乡镇分税财政制实施满意度调查研究

发布时间：2018-06-24 13:35

  本文选题：四川合江县 + 乡镇财政　； 参考：《电子科技大学》2014年硕士论文

【摘要】：四川合江县乡镇分税财政制实施以来,在巩固乡镇基层政权建设、提供农村基本公共服务、落实强农惠农政策和促进地方经济发展等方面发挥了重要作用。但是随着统筹城乡发展的进一步推进和财政体制改革的不断深化,乡镇财政面临新的形势与任务,出现了财源建设弱,发展压力大,债务风险高等诸多问题,迫切需要完善现有体制。党的十八届三中会后,审议通过的《中共中央关于全面深化改革若干重大问题的决定》不仅在第五部分以深化财税改革为标题专门阐述财税领域改革的目标和具体要求,在其他部分也多次提及与财税改革相关的内容。乡镇财政作为我国财政体制的最末端,直接面对广大人民大众,乡镇财政体制实施效果的好坏将直接影响全国财政体制改革的成败。中西方学者对分税制财政体制都有丰富的研究资料,总结来看,国内学者以分税制为主线,着重围绕中央和地方、以及地方之间财权和事权的划分,税收征收体制,转移支付补助制度,财政自身建设等方面进行了大量的研究。本调查研究的目的就是通过对合江县乡镇分税财政制实施的满意度调查,找出实施过程中存在的问题,分析出现这些问题的原因,并借鉴国内、国外关于县乡财政体制工作的成功经验,实现完善合江县乡镇分税制财政体制的目标,力争提出行之有效的乡镇财政体制改革措施,最终解决乡镇财政困难,加强乡镇财政建设。鉴于此,本文围绕“四川合江县乡镇分税财政制实施满意度”的论题,全文分为四部分。第一部分从选题背景及意义出发,分析国内外对乡镇财政体制研究现况,提出研究思路和研究方法,并对相关概念进行界定,介绍理论基础,阐述了国内外财政体制确立的工作经验;第二部分介绍了合江县乡镇财政运行基本情况,然后确立开展调研的宗旨、假设、对象、方式和方法,对调研设计做了单独说明;第三部分对满意度调查结果情况进行数据汇总,并对结果进行分析,挖掘问题和原因;第四部分提出了完善合江县乡镇分税财政制的对策建议。
[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.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.7
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本文编号：2061696