由“美国银行案”看中国农业税改革之未竟全功——兼论征税权的民主控制

Looking at Chinese Agricultural Tax Reform of the Unfinished Work by“Bank of America”——the Elaborating of the Democratic Control on Tax Power

中国的农业税改革未能完全达致为农民减轻负担、缩小城乡差距的制度目标。美国宪政历史上极为重要的"美国银行案",体现了对税权进行民主控制的重要性。以此来审视中国的税权分配体系,农业税废除之后农民负担仍然较重的根本原因是:在中央和地方的二元权力主体的博弈过程中,缺少了本应扮演"控制者"角色的农民的参与。对征税权的民主控制,是打破"每次税收改革,即便在当时降低了税负,最终仍然会导致税负加重"这一"黄宗羲怪圈"的关键。

China ＇s agricuhural reform has not been fully achieved institutional goal of reducing the burden of farmers and the gap between urban and rural. ＂Bank of America case＂ was important extremely in america constitutional history, which reflected the importance of the right to democratic control taxes. In order to examine china＇s tax power distribution system, the agricultural tax was abolished, but the heavier fundamental reason of burden was that the lack of playing a control role of farmers＂ participation in the course of the game binary powers of the central and local. Democratic control of the taxing authority was breaking the key of Huangzhongxi vicious circle, which reduced the tax burden even at the time, and ultimately would lead to heavier tax burden.