中国农村税费尾欠与村庄筹资能力问题分析

An Analysis on Taxation Resistance and Villages' Financing Capacity in Chinese Countryside

本文基于一个全国6省116个村庄2000年和2004年的调查数据,对中国农村税费尾欠和村级债务问题的现状,及其在税费体制改革前后的变化进行了简要分析。税费改革前尾欠农业税的农户数和尾欠税费的数额已经较大,税费改革以后则有进一步的上升,这对基层财务运转造成很大压力。为了理解村庄筹资困境的成因,本文对税费尾欠和村级债务的影响因素进行了实证分析。研究发现,基层政府和村干部之间的政治关系网络是导致这一问题的深层原因。

Based on the survey data of 116 villages in 6 provinces in 2000 and 2004,the present paper analyzes the existing conditions of the taxation resistance and village debt,and their evolution along with the rural taxation reform in Chinese countryside.Our paper finds that the number of rural households that resisted the agricultural tax and the amount of the balance due of taxation and other extra-budgetary levies had been very large before the rural taxation reform,and these numbers went up further after the reform,which exerted a lot of pressure on financial balance at the local level.In order to explain the origin of village's financial embarrassment,we conduct an empirical analysis to investigate the determinants of the taxation resistance and villages' debt.The main conclusion in our paper is that the informal political network between the local officials and the village cadres is the root cause of the above predicament.