世界农民负担制度的演变探析

On the System Change of Peasants' Burden in the world

农民负担制度演变的历程表明,在一国或地区贫困落后时,一般采取相对独立的农村税收体制,以土地税、隐性负担或随意收费的形式压挤农民剩余,农民负担的主要来源是农业收入;而当其工业发展以后,独立的农村税费制度逐步取消,农民与其他居民一样服从全国(或全地区)统一的以所得税为主的税收制度,涉农税收实行优惠税率,收费规范化和遵循"使用者付费"的原则,农业不再是农民负担的主要来源而成为补贴的对象,农民负担的主要部分是他们的非农收入。世界农民负担制度的这种变迁,是由工业化过程中社会阶层力量的变化所推动的。

The history of system change on the Peasants' Burden in the world shows that Peasants' Burden system has changed with the development of industrialization. In the initial stage of industrialization, while relatively independent system of Peasants' Burden was adopted, governments drew out peasants' income through land tax, indirect burden and arbitrary fee, and the main source of peasants' Burden was agricultural income. In the developed stages, peasants are not only taxed by the same tax system as the other residents, but also enjoy favorable tax rate, and the fees are collected on the strict process. Then, agriculture is no longer the source of tax, but the object of support. The main burden of peasants is from the income outside agriculture. The change of Peasants' Burden system in the world is pushed by the change of society stratification structure.