税费改革与农民负担变化的新趋势——基于东南沿海某县级市的调查分析  

Taxation Reform and the New Trend of the Change of Farmers' Burden

作　　者：苏雪燕[1] 刘明兴[2] 陶然[3] 

机构地区：[1]中国社会科学院农村发展研究所,北京100005 [2]北京大学政府管理学院,北京100871 [3]中国科学院农业政策研究中心,北京100101

出　　处：《农业经济问题》2007年第4期71-76,共6页Issues in Agricultural Economy

基　　金：福特基金会基金;国家自然科学基金(70303011);中国科学院基金(KSCX2-YW-N-039);中国科学院地理科学与资源研究所自然科学基金配套项目的资助

摘　　要：本文根据东南沿海某县级市六个村的调查数据和访谈资料,对税费改革前后农民负担的变化趋势进行了初步的分析。研究发现:包括国家税金、三提五统和义务工在内的农民负担在税改后实现了下降;但包括学杂费、行政事业性收费等在内的农民负担却持续上升,其中学杂费的增长速度最快。农民负担从显性向隐性方向发展,但在不同发达程度的乡镇有较大程度的差异。The paper analyzed the developing trend of the farmers' burden before and after the taxation reform, according to the survey data and the interview from the six villages in a county-level city along the southeast coast. It illustrates that the farmers' burden for the state tax, the 'three deductions and five plans' policy and the voluntary labor service policy have fallen after the taxation reform; but the burden for the students' tuition and fees and the administrative fees are increasing, in which the tuition and fees are increasing the fastest. The burden for the farmers turned to be more hidden, but it is different in accord with the degree of development for the villages

关 键 词：农民负担 政策内负担 政策外负担 显性负担 隐性负担 

分 类 号：F812.8[经济管理—财政学] F323.8