走出黄宗羲定律怪圈的四大障碍和对策  

Four greatest Obstacles and Countermeasure for Coming out form the Strange Circle of Zongxi Huang's Law

作　　者：傅光明[1] 

机构地区：[1]湖北省财政厅法规税政处,武汉430071

出　　处：《农业经济问题》2003年第11期8-14,共7页Issues in Agricultural Economy

摘　　要：现行的农村税费改革仍然未能彻底走出“黄宗羲定律”怪圈的路径依赖性。黄宗羲定律怪圈的根源在于四多四少。农村税费改革走出黄宗羲定律怪圈存在着四大碍障 :现行农业税制的落后性 ;县乡机构和人员膨胀 ,超过了农民的承受能力。公共财政体制不完善 ,农村公共产品缺少资金来源。政府对农民的管制仍然过多 ,农村民主政治建设有待加强。走出黄宗羲定律怪圈的若干措施是 6个取消。The reform in fee and tax of current village still could not to thoroughly come out the strange cricle of Zongxi Huang's Law .Outstanding performance at the deep level problem on the reform in tax and fee of village could not to make the material progress,the burden of farmers' rebound still exsits. There are four greatest obstacles in the reform that fee and tax of village to come out from the strange circle of Zongxi Huang's Law: the current agriculture tax system drop behind; the organization and personnel in village inflate, which exceed the farmer's enduring ability; the public financal system is not perfect, and the public product supply in village is short of the funds source. The government control on farmers is still excessive, and the development on village democracy await enhancement

关 键 词：农村税费改革 黄宗羲定律 农业税制 公共财政体制 民主政治 对策 

分 类 号：F812.8[经济管理—财政学]