论我国农业税费改革之政治启动与经济治理  

On the Political Motivations and Economic Governance of Chinese Rural Taxation Reform

作　　者：许多奇[1] 

机构地区：[1]上海交通大学凯原法学院,上海200240

出　　处：《上海交通大学学报（哲学社会科学版）》2010年第5期13-22,共10页Journal of Shanghai Jiao tong University(Philosophy and Social Sciences)

摘　　要：我国农村的税费改革启动于政治动因,在因废除农业税而获得9亿农民的政治支持之后,进入后农业税时期的经济治理阶段,其政治逻辑和经济治理之间存在的内在矛盾日益凸现。据此文章细致分析了农村经济治理的必要性,运用新制度经济学派的观点提出经济治理的路径选择是制度创新,并对如何进行制度创新提出了原创性的法律建议。China＇s rural taxation reform is motivated by political reasons.The government wins political support from almost 900 million farmers by abolishing agricultural tax,and in the post-agricultural tax period China moves into a new stage of economic governance.The author analyzes the necessity of rural economic governance in detail,argues from the viewpoint of neo-institutional economics that institutional innovation is the proper approach to economic governance,and puts forward some creative suggestions on how to foster institutional innovations.

关 键 词：农业税费改革 政治启动 经济治理 制度创新 路径依赖 

分 类 号：F812.424[经济管理—财政学]