中国:农民减负、县乡财政解困的财税对策  

Options for Alleviating Farmers Burden and Improving County-Township Fiscal Situation

作　　者：李茂生[1] 陈昌盛[2] 

机构地区：[1]中国社会科学院财税研究中心,100836 [2]中国社会科学院研究生院,100102

出　　处：《财贸经济》2004年第1期45-54,共10页Finance & Trade Economics

摘　　要：本文认为我国经济发展中最令人担心的是“三农”问题,解决“三农”问题必须从解决农民负担重与县乡财政困难并存这一矛盾入手。文中全面分析了我国农民负担构成,首次提出了新“剪刀差”在其中的影响;深刻揭示了县乡财政困难实情;指出包括“农村费税改革”试点在内的现有主张和方案,由于没有突破农耕社会治税理财思维定式和无法打破“黄宗羲定律”,因而都不可能解决农民负担重与县乡财政困难这对矛盾;本文提出的对策是:废止现行农业税体系,建立城乡统一税制,取消农村居民储蓄利息税;在减少政府层次并精简人员基础上按照大致统一的标准解决基层政权运转和公务员支出需要,政府切实负起义务教育等公共支出责任,公务员安心为人民服务而不再去加重农民负担。This paper holds that the most uneasy issue in Chinese economic development is the problem of 3R's (refering to Rural area, Rural industry and Rural residents), which can only be solved through addressing the coexisting prob- lems of heavy farmer's burden and difficult county - township finance. The paper analyses the structure of farmers burden and found that the New Sissors Difference is of significant influence. It reveals the actual difficult situation of county - township finance, and points out that current proposals including Rural Fee and Tax Reform, having not breaking through the stereotyped pattern of taxation for rural society and the Huang Zongxi's Law, can not solve the coexisting problems mentioned above. The options provided in this paper includes the abolishment of current rural tax system, the establishment of unified urban - rural tax system, the examption of interest tax for rural residents, the unified expenditure on grass root government and civil servants after the euduction of government levels, and the effective fulfillment of public expenditure resposibilities including compulsory education.

关 键 词：农民负担 县乡财政 黄宗羲定律 城乡税制 体制创新 中国 税收制度 

分 类 号：F812[经济管理—财政学]