| Rural finance is the most grass-roots level of fiscal finance system in our country, is the national rural social resources configuration is an important way. For the majority of rural areas to provide for the heavy burden of public products and public services, relations with the rural economic development, social stability and improvement of living standards of farmers. Township and town revenues present a serious contradiction between low financial self-sufficiency, balance of payments and is highly dependent on the superior characteristics of fiscal transfer payment. After cancel agricultural tax since2006, however, the township and town revenues in tax cases, has always maintained a certain growth, fiscal revenue growth and the villages and towns government adopt what way to make fiscal revenue growth is the starting point of this research.In this paper, using qualitative research method and case research methods, on the basis of existing research results, in S as a case, through investigation, obtain first-hand information and data, using the budget maximization theory and incentive theory to seek more concrete analysis of villages and towns government fiscal revenue behavior. Study found that township government mainly through to senior management for fiscal transfer payments and investment projects, administrative fees and land transfer income four ways to achieve revenue growth. Township government for the assessment of the government at a higher level of pressure and meet the gradually expand the scale of the spending of need and seek more and more fiscal income, the township government in the interests of the chain for it provides may seek more revenue. In the process of pursuit of township financial revenue growth, the villages and towns government more play a role of "profit-oriented government". |
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