税费改革后农村公共产品可持续供给的对策研究

A Study on Policies of the Sustainable Supply of Rural Public Goods after Tax-and-Fee Reform

随着税费改革的全面推开,中国一直以来实行的农村公共产品资金制度外供给制度宣告结束。那么,如何在制度改变后实现农村公共产品的可持续供给成为当前研究的重点。在对税费改革前后农村公共产品资金供给制度历史和现状分进行分析的基础上,作者提出了实现农村公共产品可持续供给的对策,即明确界定不同纯度的公共产品供给的主体,实现农村公共产品的多元化供给;加大政府间转移支付的力度,实现各地区农村公共产品供给的均等化;逐渐淡化村级组织在农村公共产品供给中的作用。

The penetration of rural tax - and - fee reform pronounced the end of previous supply system of rural public goods. How to realize the sustainable supply of rural public goods after the system change becomes really significant. Based on comparing the fund supply systems of rural public goods before and after the rural tax - and - fee reform, the paper put forward the measures on how to realize the suatainable supply of rural public goods ： clearly define different supply organizations according to different purities of public goods to realize the diversified supply of rural public goods ; strengthen the transfer payment system among different governments to realize the equalized supply of rural public goods ; gradually play down the functions of village - level organizations in supplying rural public goods.