税费改革对村级财务状况的影响——对全国100个村的跟踪调查

The Impacts of Rural Tax-for-Fee Reform on Village Finance——Follow-up Survey on 100 Villages in China

税费改革过程中,由于上级财政补助增加,样本村总收入并未下降,但自营收入能力下降明显。随着改革的深入,样本村日益依赖不可持续的土地承包、征地补偿和出售集体资产来维持收入水平,导致村级财务状况堪忧;样本村对自身财务的控制能力逐渐减弱;支出方面,样本村组织基本运转支出还能得到保障,公共投资支出也在增加,但村里对建成项目的日常维护和社会福利保障支出下降;村级债务也有扩大的趋势。另外,税费改革对不同经济发展水平的村庄的影响也存在差异。

Our study indicates that, with the introduction of tax - for - fee reform, although total village revenue did not decrease because of the subsidies from the government, village - earned incomes sharply declined. With the deepening of the reforms, the village finance situation was even worse. To compensate for the revenue losses, villages depended more and more on the sales of village assets, such as land or village common properties which we think are not sustainable in long run. At the same time, the ability of villages to control their own finance has become weaker. On the expenditure side, our study also shows that although the essential operating expenditure is guaranteed through direct payment from above government, the daily maintains of existing public facilities and welfare expenditures .are decreasing. The village debt is most likely expanding. In addition, the effect of tax - for - fee reform among different regions is different.