黄宗羲定律、利益集团及税费改革——基于历史角度的分析  

Huang Zongxi Law, Interest Group and Reformation of Tax and Charge——Analysis Based on a Historical Angle

作　　者：张瀚文[1] 尚长风[1] 

机构地区：[1]南京大学商学院,南京213003

出　　处：《中央财经大学学报》2006年第3期22-26,共5页Journal of Central University of Finance & Economics

基　　金：本文为2005年度国家社会科学基金重大项目A级中标课题"经济转轨中城乡互动;工农互促的协调发展道路问题研究"的阶段性研究成果。项目批准号为05&ZD033

摘　　要：本文通过对历史上的税费改革和黄宗羲定律怪圈形成的过程进行总结与分析,认为农民税负不断加重的深层原因在于利益集团力量对比悬殊,导致农民对于税负转嫁无力抵抗,被动承担。针对目前的税费改革以及对改革的质疑,指出要解决“三农”问题必须先解决农民的组织化问题,通过改变现存社会力量的对比关系,真正地保护农民利益。The paper summarizes and analyzes the reformation of tax and charge in history and the course by which Haung Zongxi Ring was formed, and considers that the deep reason why peasants＇ taxes were continuously burdened was the great disparity of comparison between powers of interest groups, which caused peasants no resistance and to bear passively. Aiming at the reformation of tax and charge at present and the doubt against the reformation, it points out that, to solve ＂three-agricultural problems＂ it should firstly to solve the organizationalization of peasants so as to change the comparison between current social powers and to really protect the interest of peasants.

关 键 词：税费改革 黄宗羲定律 利益集团 农民协会 

分 类 号：F810.422[经济管理—财政学]