城乡税制统一:基于公共财政的分析视角  

Unify the Taxation Systems: An Analytic Perspective Based on Public Finance

作　　者：肖加元[1] 

机构地区：[1]中南财经政法大学财政税务学院,湖北武汉430060

出　　处：《中南财经政法大学学报》2006年第2期61-66,共6页Journal of Zhongnan University of Economics and Law

摘　　要：城乡分割的二元税制加重了农民负担,降低了我国农产品的国际竞争力,也有悖于市场经济的公平原则;在农村公共产品供给上,政府存在着职能缺位,这些都不利于建立城乡统一的公共财政。当前统一城乡税制面临着财政资金压力、税收征管能力、二元经济结构等方面因素的限制。统一城乡税制需要逐步完善城乡税收体系、加大政府对农村公共品投入以及深化基层人事制度改革和促进农业产业化等方面的配套改革。The dual taxation systems in urban and rural areas aggravate the farmers' burden in China,and reduce the competitiveness of farm produces in the international market.Meanwhile,the dual taxation systems act against the justice principle of market economy.The Chinese government doesn't take on all the responsibility of public goods supply in rural areas.All these factors go against the foundation of a unified public finance system in urban and rural areas.The limiting factors of unifying taxation systems are central budget,tax collection and management capability and dual economy.To unify the dual taxation systems gradually, we should perfect the taxation systems in urban and rural areas,increase budget allocation for public goods in rural areas and deepen the reforms of county and township government institutions.

关 键 词：税制统一 公共财政 二元税制 农民负担 

分 类 号：F810.422[经济管理—财政学]