农村费改税问题的经济学分析

The economic analysis on the problems in the reform of changing the traditional country charges into taxes

当前正在进行的农村税费改革是一场国家主导的制度变迁。国家、官员、农民三方博弈正僵持,制度变迁成本得不到有效分摊,引发一系列不良的后果。只有在有效分摊制度变迁成本的基础上,全面改革农村的经济、政治体制,才能保证农村费改税的最终成功。

The on- going reform of changing the traditional country charges into taxes is the state guided system transformation .Encountered with unexpected obstacles to game among the government, officials and farmers , we can not allocate the cost of system transformation effectively,causing a series of bad results. Only on basis of the effective allocation of the cost of system transformation and of the thorough reform in the economic and the political systems in country can we guarantee the ultimate success of the reform of changing the traditional country charges into taxes.