我国城镇化进程中的突出矛盾,集中表现为政府公共服务不足。在中央提出落实科学发展观和构建社会主义和谐社会的新形势下,如何优化公共服务,妥善处理好城镇化与农村经济社会发展的关系,是摆在我们面前的一个重要课题。本文从优化公共服务和促进城乡统筹、协调发展入手,对城镇化进程中的财税职责缺位进行了深入分析,提出了促进城镇化健康发展的财税政策建议,值得一读。 The prominent contradictions in the process of urbanization in our country are mainly manifested in the insufficient government public service. Under the new situation of implementing the scientific concept of development and building a harmonious socialist society, how to optimize public services and properly handle the relationship between urbanization and rural economic and social development is an important issue before us. This article starts from optimizing public service and promoting overall planning and coordinated development of urban and rural areas. It also makes an in-depth analysis of the vacancy of finance and taxation duty in the process of urbanization and puts forward some fiscal and taxation suggestions to promote the healthy development of urbanization.