农村税费改革与民主财政建设研究

Tax and Fee Reform and Democratic Finance Building

中国农村税费改革的持续性须以民主财政的建设为后盾。这也是由民主财政的基本内涵和理论所决定的。通过考察西方民主财政的建立过程,我们可以得到很重要的启示。我国的民主财政建设包括两个方面的内容:一方面是通过建立有效的民主决策监督机制,实现纳税人对政府的根本约束和监督;另一方面是规范政府间的财政分配关系,抑制政府间的过分自利倾向,实现政府间的合理分权与制衡。

The continuity of tax and fee reform in rural China must be supported by the building of democratic finance, which is also determined by its basic connotation and theory. Valuable lessons can be drawn by examining the establishment of democratic finance in the West. Democratic finance building in China emhraces two aspects： one is to exercise fundamental restraint and supervision of the government by taxpayers by establishing an effective decision - making supervision mechanism ; the other to regulate intergovernmental financial distribution relationships, constrain excessive self - interestedness and accomplish reasonable separation of powers and control and balance.