免征农业税对农村的效应分析

Effect Analysis of Countryside Exempt from Agricultural Taxation

传统的农业税制度一直制约着我国农村的发展,并产生了诸多不利影响。中央做出免征农业税的决定在一定程度上对农村产生了正面效应,促进了农民增收,缩小了城乡差距;但同时也对农村的发展产生了负面效应,固化了乡镇的管理模式,使农村义务教育、公共卫生以及农村基础设施建设和维护方面陷入了资金短缺的困境。为此,今后应在税制改革、健全社会保障等方面进行配套改革。

Traditional agricultural taxation system restrains the development of rural areas, which has produced many disadvantages. The decision that the Central Government of China has made to exempt agricultural taxation results in such positive effects as increasing farmers＇ income and shortening the rural - urban gap. However, negative effects are also produced. Management mode is fixed, funds of rural compulsory education, public hygiene and infrastructure construction run short. Therefore, reforms should also be carried out in the areas of taxation system and social security.