摘要
本文研究了1949年到目前中国农民广义税收负担演进历程。研究表明:狭义的农业税负担总体呈下降趋势,但广义税收负担(包括"暗税"、杂项负担、间接税负担)不轻,而且总体呈上升趋势。其中,1953~1985年间工农产品"剪刀差"形成的负担是农业税的6倍多;1986~2001年的16年间,包括"三提五统"和劳役在内的杂项负担为1774.21亿元,是农业税的10.24倍。2002~2005年农民负担的间接税和土地现代"暗税",年平均9092.77亿元,是最高年份(2003年)农业税总额423.82亿元的21倍。近六年农民负担的直接间接税费(含现代"暗税")与国家为农村地区或农民提供的公共产品价值(政府广义涉农支出)的缺口年均为10045.57亿元,存在典型的农民负担重、得益少的非对称财政机制。农业税已经退出历史舞台,但广义税收(间接税和现代"暗税")仍在运行。将农民缴纳的广义税收以增加向农村地区提供公共产品的方式整体地还给农民,是建设新农村和构建和谐社会的前提。
This paper reviews the history of the peasants' broadly-defined tax burden in China since 1949. It indicates that on the whole, the narrowly-defined agricultural tax burden has kept decreasing but the broadly-defined tax burden (including hidden tax, miscellaneous levy and indirect tax) has still been heavy and kept increasing. Among which, the burden from the scissors movement of prices of agricultural and industrial products was six times more than that of the normal agricultural tax from 1953 to 1985. The amount of the miscellaneous levies in 1986-2001, which reached 177.421 billion RMB, was 10.24 times of that of normal agricultural tax. The average annual amount of the indirect taxes and charges and the modern hidden tax (namely the expense because of the farmland expropriated) borne by the peasants reached 909.28 billion RMB, which was 21 times of the amount of the normal agricultural tax in the top year (2003). But at the same time the peasants got back only a part equivalence of the burden from the public goods the government supplied, so there was a disparity fiscal system drawing the wealth from the rural to the urban areas. After thoroughly abolishing the agricultural tax and other charges to the peasants, the government should refund the indirect taxes and hidden taxes to the rural areas by providing much more public goods for the peasants. This is a necessary step for building a new socialist countryside and constructing a harmonious society.
出处
《税务研究》
CSSCI
北大核心
2007年第10期15-21,共7页
基金
国家自然科学基金资助项目(70573086)。