从公共财政角度审视农村税费改革

An Analysis on the Reform on Taxes and Tolls of Countryside Public Finance Theory

本文认为 ,从公共财政的角度看 ,农村税费没有体现税费与公共服务的对应 ,税费金额的大小没有考虑纳税能力的因素 ,不符合税收负担的公平准则 ;并且当前的农村税费制度一定程度上扭曲了农业生产中资源的配置 ,已经影响到农村和农业的发展。仅仅将“费”改为“税”是不能根本解决问题的。农村税费改革的根本出路在于建立农村地方公共财政体制。

The paper holds that taxes and tolls in the countryside haven't shown the that taxes and tolls correspond with public services, the amount of taxes and tolls does not take into account of the tax-paying ability, thus unconformable to the equal principle of tax burden. It further points out that the tax-toll system in the countryside has, to some degree, distorted the relocation of resources in agricultural production and affected the development of the countryside and agriculture. It is inadequate to turn 'tolls' into 'taxes' only to solve the fundamental problems. The best way to solve this problem is to establish a local public finance system in the countryside.