并税式改革、二次财富分配与农村收入分配改革

Tax Merge Reform,Secondary Social Wealth Distribution and Rural Income Distribution Reform

古代并税式改革,在短期内能缓解农民的税收负担,但长期内由于财政支出等刚性增长所产生的杂税,附加等对社会财富二次分配的影响重大,导致地主和农民阶级矛盾加深,这对于当前农村收入分配制度改革有重要借鉴意义。而我国农村公共财政预算存在的非对称性机制使农民所承受的负担大于所获得的收益,农民的财富逆向分配程度以及农村财政的非对称性程度都较高。因此需要国家进一步实施三农政策,保持农村的对称性财政机制,使城乡收入差距趋于收敛,分配趋于公平。

In ancient China,tax merge reform could ease the burden of peasants in a short time.But in the long run,miscellaneous levies and surtax induced by rigid increase of public expenditure had a great impact on secondary social wealth distribution and led to the contradiction between landlord class and peasant class,which was significant to the current reform of rural income distribution system.The asymmetric mechanism of rural public financial budget made peasants' burden exceed their earnings.The degree of reversed distribution of peasants' wealth and the asymmetric degree of rural finance are quite high.It is significant to carry out the policy of supporting agriculture and benefiting farmers and adhere to the rural symmetric fiscal mechanism so that the income gap will be narrowed and distribution will be fairer.