农村税费改革与政府效率

The Reform of Tax System in the Rural Areas and the Efficiency of Chinese Government

按照“三个取消、一个逐步取消、两个调整、一项改革”的要求,农村税费改革取得了阶段性成果。改革面临的瓶颈及公共经济学有关政府效率及“有限的和有效的政府”等理论,为赋税制度的公共选择改革和乡镇机构改革提供了佐证和支撑。源于农村税费改革的乡镇撤并,其意义已经超出了农村税费改革本身,实现了多重效应的结合,推进了农村税费改革向深层次展开。

The reform of tax system in the rural areas aims to increase the income and relieve the burden of the farmers.Some effects have been achieved by adopting the measurements of'three cancelings,one gradually canceling,two adjustments and one reform.'The problems existing in the tax reform and the theories of public economy about the government's efficiency and the'limited and efficient government'help us to set up proper tax system and to reform the government in the rural areas.The cancellation and combination of some towns in rural areas is of great significance resulting in a combination of effects and pushing forward the reform of tax system.