国家与农民财务关系的处理规则及改进

The Dispositional Regulation and Improvement of Financial Relations between State and Farmers

本方以农村税费改革为背景,探讨了国家与农民之间在农业税收、政府财政支出及转移支付等特定财务关系处理的现状和应该进行的规则改进。文章认为,农业税收作为国家与农民之间特定财务关系的重要体现,要解决的主要问题是农业税的收缴标准、方式方法、使用和监督制度;建立有效的农村财政规范体系的关键是以税费改革为契机,全面建立农村公共财政规范体系;要解决的现实问题是如何通过建立政府财政转移支付制度使低财政收入乡镇及村组织实现财政财务的收支平衡。

With a background study of rural tax and fee reform,the paper explores financial relation between state and farmers on issues like agricultural tax,fiscal expenditure and transfers on agricultureThe paper believes that agricultural tax is an important part of relations between the state and farmers,and the reform of agricultural tax and fee could be the key to the relations between state and farmers.The realistic problems that need to be resolved are the establishment of intergovernmental fiscal transfer system,so as to equalize the rural fiscal revenue and expenditure.