摘要
农业减税能够通过宏观经济环境、中观转移限制和微观主体条件三个维度的因素影响农村剩余劳动力的转移。进入21世纪以来,我国农村剩余劳动力转移风险不断加剧,农业减税政策有效缓解了风险水平的上升,有利于农村剩余劳动力转移的良性发展。
Agricultural tax-reduction can affect the rural surplus labor transfer through three channels, namely, macroeconomic environment, transfer restrictions and microeconomic conditions. Since entering the 21st century, China has been experiencing the rising risk in rural surplus labor transfer. Fortunately, its agricultural tax-reduction policy helps slow down the rising tendency in risk and contributes to the sound development of rural surplus labor transfer.
出处
《税务研究》
CSSCI
北大核心
2008年第2期9-14,共6页
基金
中国立信风险管理研究院开放课题的资助,编号TSFZLXKF2006-8。
关键词
农业减税
农村剩余劳动力
转移风险
Agricultural tax-reduction Rural surplus Labor transfer Risk of transfer