后税改时代中国乡村治理研究

Research on China’s Rural Governance in the Post Tax Reform Era

自全面取消农业税之后,我国乡村治理模式发生了改变。通过梳理我国乡村治理模式与农业税的历史演进,发现每个时期农业税的征收方式和制度特征都影响着乡村治理模式,因此基于农业税与乡村治理模式的发展规律提出了实行税改后乡村治理的应然模式。在此过程中,发现税改带来一些正效应的同时也凸显了乡村治理的一些新问题:乡村自治进程很难得到有效推进、农村债务问题化解困难、乡镇政府和村级组织的财政问题凸显、乡镇基层政权弱化,并在自治、债务、经济、政权等方面提出相应的解决对策。

Since the abolition of agricultural tax,the governance model of rural areas in China has changed.By combing the historical evolution of China’s rural governance model and agricultural tax,it is found that the collection mode and institutional characteristics of agricultural tax in each period affect the rural governance model.Therefore,based on the development law of agricultural tax and rural governance model,this paper puts forward the appropriate model of rural governance after tax reform.In this process,it is found that the tax reform not only brings some positive effects,but also highlights some new problems of rural governance:It is difficult to effectively promote the process of rural autonomy,it is difficult to resolve the problem of rural debt,the financial problems of township governments and village level organizations are prominent,and the grass-roots political power of township is weakened.It also puts forward corresponding countermeasures in terms of autonomy,debt,economy and political power.