关于农村税改试点中的交易费用转移、风险承担问题的研究

Transaction cost and risk burden of new tax and charge system in Chinese rural areas

税费改革试点方案的主要措施体现为"废费改税"、"摊丁入亩"、"定额征收"三条。其核心是要通过国家的转移支付,来解决农村财政问题。税改方案改变了农户决策的约束条件,影响了农村经济的微观基础。参照农业租约理论可以发现:"废费改税"取消基层的税费征收权,将导致交易费用的转移;"定额征收"对农户风险承担状况的影响甚微;"摊丁入亩"、"定额征收"的原则强化了农户的参与约束以及激励相容约束。农村土地使用权转让、劳动力流动方面的矛盾,必将因为税改而激化。因此,试点中的方案,作为孤立的财税改革政策,需要在多方面配套和完善。

The main measures of the 'Reforms of Tax and Fees 'in Anhui rural areas can be described that, the central government substitutes the 'Three Retained Fees and Five Overall Planned Fees' system into new agriculture tax system, and then, only collects all tax from land in a fixed quota. This scheme has three disfigurements: new system means local government cannot draw in fees directly, so the transaction cost will transfer; the fixed quota system has subtle influence to the agricultural risk burden by household;only collection tax from land will change the participation constrains and the incentive compatibility constrains. So the rigid Lab- land market structure, being the critical question about modern Chinese rural area, will emerge unavoidably due to the reforms.