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免征农业税与农村公共产品供给机制 被引量:2

Supply mechanism for rural public products after agricultural tax exemption
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摘要 中国农村公共产品供给不足的问题由来已久,而自免征农业税政策实行开始,农村公共产品供给与需求的矛盾变得更加激化。以陕西这个西部的农业大省为例,实证分析了陕西省的相关历史数据,表明农业税对农村公共产品供给的重要性。从建立完善的表达机制、合理划分政府职能、加强对公共资源使用的监督、完善制度外筹资渠道等方面提出改善农村公共产品供给结构和效率的建议。 China's rural public product supplies are insufficient, which has been standing for a long time. From the beginning of rural public products exemption, the contradiction between demand and sup- ply of them became worse. As a big agricuhurl province, Shaanxi is taken an example in this article. Shaanxi is a province with strong agriculture. This paper, with the help of empirical analysis, studies the historical data of Shaanxi and finds that the agricultural tax exemption is very important to the supply mechanism of rural public product supply. The authors in the paper suggest that the present mechanism should be perfected, the functions of government organizations should be properly designed, there should be better supervision for public resources and the channels for raising money should be widened.
作者 睢党臣 陶骏
出处 《长安大学学报(社会科学版)》 2009年第1期16-20,27,共6页 Journal of Chang'an University(Social Science Edition)
基金 陕西省社会科学基金项目(06E001E)
关键词 农业税 公共产品 政府职能 供给结构 agricultural tax public product government function supply structure
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