摘要
This paper is based on the fixed follow-up observation data of the countryside in Shanxi and Zhejiang provinces of china. It gives positive analysis of the tax and fee burden of rural households in these two provinces as weU as the tendency of its development since the mid-1980s. It is found from the analysis that the model of tax and fee burden is completely different between these two provinces and each model brings quite different effects. In the Shanxi burden model focusing on the collection of fees, farmers pay less taxes and fees, but they have to pay more compared with their income, thus resulting in a lack of the stamina for rural household economy even causing the economy to be thrown into a state of stagnancy. In the Zhejiang burden model focusing on tax, farmers pay more tax, but its percentage is lower compared with their income, with the result that the rural household economy has a strong stamina for growth. With the coming system of ＂transforming fees into taxes＂ to be trial-implemented in the rural areas, the pilot experience in Anhui Province is truly important, but comparatively speaking, the practice in Zhejiang is of more immediate significance.
基金
This paper was prepared for the 25th International Conference of Agricultural Economists, August 16-22, 2003, Durban, South Africa. This project is financed by the National Natural Science Foundation of China （70173016） and Shanxi Province Soft Science Research Program （011002）. During the research, we have obtained the full support of Shanxi Province, Zhejiang Province and National Rural Fixed 0bservation Network 0ffice. We hereby show our thanks to all of them.
