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乡级财政是我国最基层一级财政组织,从1984年建立以来,对乡镇政权建设、社会事业进步以及农村改革发展起到了积极作用。2004年国务院作出了5年内取消农业税、特产税的决定,湖北省作为履行该项政策的先导者,继2004年降点后,2005年全部取消了农业税。乡镇财政所落实这一惠农政策后,如何转换自身职能成了一个重大研究课题。笔者拟通过对宜都市五眼泉乡财政所转换职能的情况调查,提出一些初略思考。
Township finance is the most basic level of financial organization in our country. Since its establishment in 1984, township finance has played a positive role in the construction of township government, social progress, and rural reform and development. In 2004, the State Council made a decision to abolish the agricultural tax and special product tax within five years. Hubei Province, as the forerunner of implementing this policy, canceled the agricultural tax in 2005 after the drop point in 2004. After the implementation of this policy of benefiting the peasants, township finance has become a major research topic on how to transform its own functions. The author intends to pass Yidu Wuquanquan Township Financial Exchange functions of the investigation, put forward some early thought.