农民组织对村庄公共融资的影响:掣肘还是助推?——农村税费体制改革前后农民负担变化的启示

Impacts of Farmers’ Organizations on Village Public Finance:Negative or Positive?A Case of Rural Tax Reform

基于随机抽样的来自中国6省116个村庄2000年和2004年农民负担的变化，本文重点考察了农村税费体制改革前后村庄公共融资机制的变化及农民组织发育对完善村庄公共融资机制的影响和作用。农村税费改革对农民政策外负担影响甚微，一些地区政策外负担不减反升。村庄组织因其良好的内部信任和资源动员能力，在公共融资中表现出对村委会积极的补充作用，有助于降低政策外负担；而税费改革则凸显了政策外负担薄弱的合法性基础，加上粮食征购制度取消后征税难度和成本都大幅上升，农民对税费的抵制强度也构成了对政策外负担的重要制约因素。建立村庄新型融资体制需要充分考虑农村除“两委”外的其他社会力量的作用和村民对公共融资的认识。

Using an almost nationally representative village survey, this paper provides an initial assessment of the effects of the rural tax reform and an analysis on the impacts of farmers＇ organizations on village public finance. In general, the rural tax reform has led to a significant reduction in overall rural tax burden. However, as for fees beyond central legisla- tion, local governments tend to charge less where farmers traditionally showed a lower degree of tax resistance and where rural self-governing organizations are able to substitute for local governments in village public goods provision.