返还间接税:形成城乡统一的公共财政体制的必要步骤  

Indirect Taxes Refund : A Necessary Step toward a Unified Public Finance System in Urban and Rural Areas

作　　者：杨斌[1] 

机构地区：[1]厦门大学财政系

出　　处：《税务研究》2005年第6期7-10,共4页

基　　金：国家自然科学基金资助的研究项目(70173010)。

摘　　要：农民负担的直接间接税费每年至少达到7406亿元,其中间接税近5000亿元。正是由于农民不能通过公共产品的方式获得其负担的间接税,财富主要通过间接税和“暗税”方式从农村净流出,才出现农民负担持续沉重的社会经济问题。在彻底取消对农民征收的农业税、农林特产税、“三提五统”和其他税外收费摊派以后,还必须通过对农村地区提供公共产品的方式,将农民负担的间接税和“暗税”“还给”农民,这是形成城乡统一的公共财政体制的必要步骤。The amount of direct and indirect taxes and charges burdened by farmers reach at least $740.6 billion per year, nearly $500 billion of which are indirect taxes. The social and economic problems of increasingly heavy tax burden by farmers arise, since they can not acquire their indirect taxes in the form of public goods and the money outflow from countryside mainly by the way of indirect taxes and implied taxes. After thoroughly abolishing agriculture tax, agriculture and forestry speciality tax and other charges with farmers, we should refund farmers their indirect taxes and implied taxes in the form of supplying public goods to rural areas. This is the necessary step to form public finance system of both town and countryside.

关 键 词：公共财政体制 间接税 农民负担 城乡统筹 农村税费 改革 农村公共品 

分 类 号：F812.42[经济管理—财政学] F812.8