现代国家建构与农业财政的终结

Modern State Construction and the End of Agricultural Fiscal System

免除农业税是对以农业财政支撑国家体系的传统时代终结,也是建立以工商业为支撑的公共财政新时代的开始。终结农业财政既是现代化建设进入新时期的结果,更是建构现代国家的必然要求。为此,需要在终结农业财政的过程中进行相应的体制改革。

In this article,the author argues that,the policy of agricultural tax-free means the end of the traditional era in which the state systems were supported by agricultural financial system,and it also means a new era in which public finance will be built with industry and commerce.Since 1990s,great achievements have been made toward modernization in our country,meanwhile,the peasants'burdens of taxation have become heavier increasingly,and the fiscal conditions were also very poor in most of these agricultural areas.The author holds that the main reason for this situation is the contradiction between the increasingly complicated and huge state systems and the weak agricultural finance that cannot support the modern state systems.Thus,the end of the agricultural financial system is the inevitable consequence of modernization proceeding and modern state construction,and institutional reform corresponding to the end of the agricultural financial system needs to be carried out.