农村税费改革与联产承包责任制的作用的比较研究

Comparison and Research on the Function of the Rural Tax Reform and the Contract System with Remuneration Linked to Output

农村联产承包责任制和税费改革对农村经济发展都起着巨大的作用,但两者的具体作用体现既有相同点又有不同点。两次改革都调动了农民的积极性,发展了农村经济,增加了农民的收入,促进基层政府职能的转变。而在作用的机理、方式、影响等方面却不相同。

The rural tax reform and the contract system with remuneration linked to output play a vital role in developing rural economy, however, their concrete function not only have similar but also have difference. Both stimulate peasants' activity, develop rural economy, increase their income, promote the function transform of the fundamental authorities, but their function, means, and influence are different.