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农业税收入是大多数县乡财政的重要收入来源。农业税减免以后县乡财政面临什么样的新情况、新问题,如何深化改革、完善体制,对巩固农村税费改革成果具有重要意义。2004年11月至12月份,财政部“完善县乡财政体制课题组”派出调研组赴湖北、黑龙江、吉林等地,通过召开座谈会、抽查账表等形式,深入乡镇进行了调研。具体情况如下:
Agricultural tax revenue is an important source of revenue for most counties and townships. After the agricultural tax relief what kind of new situation and new problems the county and township finance face, how to deepen the reform and perfect the system is of great significance to the consolidation of the rural tax and fee reform achievements. From November to December 2004, the Ministry of Finance sent a research group to “perfect the financial system of county and township” to go to Hubei, Heilongjiang and Jilin to conduct in-depth investigations and studies in villages and towns through the convening of symposiums and random checks. Details are as follows: