我国农村税费改革现状及完善对策研究

中文摘要

当前，我国农村的发展已进入一个新的历史性阶段，农民增收问题成为核心问题。然而，农村的现状却是:农民收入增长困难，农民负担居高不下，这己成为一个制约农村经济乃至整个国民经济发展的瓶颈。农村税费制度改革，旨在减轻农民负担，规范农村税费关系。因而，加强对农村税费改革问题的研究，具有重要理论价值和政策意义。

农村税费制度是调节农民收入分配、保障农村公共产品供给的一项基本制度。中国的农业税收制度长期沿用的是1958年颁布的《农业税条例》中的种种规定，国家先后对重要农产品实行统购统销制度、对城乡实行高度分割的二元户籍管理制度，由于农业税制多年来基本未作变化，已严重不适应当前农业的实际情况，严重阻碍了农业的发展。由于农村通过税收筹集到的公共资源非常有限，农村公共产品的供给不得不依赖于农民的非税负担。中国农村的非税负担主要是三提五统和其他各项收费负担。政府主导了农村公共产品——诸如农业基础设施、基本建设和农村公益事业的供给，在缺乏有效制约的情况下，政府对公共资源的筹集具有随意性，致使农民负担沉重，情绪不满，严重危及到了农村的稳定与发展。

    农民负担过重的问题是由现行的农村税费制度造成的，要从根本上减轻农民负担，就需要对农村税费制度进行改革，彻底理清农村公共产品供给体制。从1992年开始，中国各地先后开始进行农村税费制度改革试验、探索和实践，改革的进展较为迅速。但随着改革的深入，一些深层的矛盾和问题也逐渐凸现。本文全面分析了税费改革存在的问题及其成因，并提出相应的对策和建议。

关键字：农村税费 农村税费改革 农民负担 探析

ABSTRACT

Nowadays, the development in the countryside in china has gone into a new era .The problem which is in relation to the increasing income of the presents has become a key one. Nevertheless, the present situation is that: the income of the peasants increased difficultly but the burden on the peasants is high. This is the bottleneck of the development in agricultural economy even including the whole national economy. The purpose of the reform of rural taxes and fees system is to lighten the burden on the peasants, make the relation between taxes and fees into standard regulation. So putting great endeavors  in research  of  the  reform  of  the  rural  taxes  and  fees  has significance in theories and policies.

    Rural taxation-fee institution is a basic system that regulates the allocation of farmer's income and ensures the supply of rural public goods.  In terms of agricultural taxation institution, the regulation in "byelaw on agricultural taxation" issued in 1958 has been applied from then on. The government carried out a series of policies such as centralized purchasing and selling of essential agricultural products, and implementing a dual-household residential system separating rural and urban populations thoroughly. As the agricultural taxation has not changed for about 40 years, it can not fit the practical conditions of current agriculture and holds back the development of agriculture seriously. So the public resource collected by taxation is very limited, which the supplies of rural public goods have to depend on the farmer's non-taxation burdens. In terms of rural non-taxation burdens, it mainly consists of "santi wutong"and the other burdens of fee. Government singly dominates the supply of rural public goods, such as the supply of agricultural foundation facilities, basic construction and the supply of rural commonweal project. Under the condition of lacking obligation in government behavior, the public resources may be collected at random. The result leads to the weight burden on farmer and a lot of complaint, and endangers the stability and development of rural society seriously.

      The core of farmer's burden lies in the current rural taxation and fee institution. If the farmer's burden was alleviated from the essence, the reform of rural taxation and fee institution should be implemented and the supply system of rural public goods should be transformed downright. In China, the reform experiment of rural taxation and fee institution has been implemented in different area from 1992, and the progress of reform is very rapid. With the development of the reform of rural taxation and fee, some new problems hold up the development of the reform, so we need to carry out some auxiliary reformations accordingly. This paper analyzes the problems about current reform of rural taxation and fee, and points out the causes. Based on this, some related strategies and measures are put forward.

Keywords: rural taxation and fee; reform of rural taxation and fee; farmers’ burden; analysis