| Since Rural Taxation and Charges Reform was carried out, farmers' burden has been lightened, but government finance of small towns becomes more and more difficult, showing in four respects: government finance cannot afford so many administrative structure and personnel; debts of towns and villages' debts can hardly be repaid; public products and Rural compulsory education is serious short.The profound level reason of the government finance difficulty is that systems of tax allocation reform and financial transfer payment are not perfect. Secondly, Rural Taxation and Charges Reform is short of transition mechanism, administrative system and tax revenue collecting system exists drawbacks. Thirdly, the growth rate of financial revenue falls behinds of expenditure. Lastly, blindly development of township enterprises, many image project, financial boasting and exaggeration also lead to the predicament of government finance of small towns.Research shows the predicament of government finance of small towns is not an isolate problem, also not a financial problem only. To settle the finance difficulty of government, besides promoting Rural Taxation and Charges Reform, improving financial system, Forming a complete set reform of administration, personnel and rural education is also needed. |
