模糊的土地收益权:租、税、费—农民负担解析

Ambiguous Land Revenue:Rent,Tax,and Fee—Analysis of Farmers' Burden

本文就农民负担沉重问题提出了与目前理论界一些流行观点不同的见解 ,在中国农村既有的约束条件下 ,乡政府和村委会增加的各种明的和暗的费用相当于市场租金的一部分 ,虽然税收———对等分析有一定的错误 ,但是在各种收费可变的条件下 ,变动的税费总额应该等于市场地租率。在农民劳动力成本和其他土地投入成本不变的条件下 ,若这些税费总额低于市场地租率 ,则乡政府和村委会就会增加额外的收费 ,若税费总额高于市场的地租率 ,则农民将弃荒土地。因此 ,将土地的私有产权界定给农民是解决农民负担沉重的根本方法 ,也是交易费用最小的方法。本人通过一个简单的几何模型 ,从逻辑上证明了上述观点。

Aiming at farmers' burden,the paper develops a viewpoint,which is different from the popular opinions in the theoretical world. Given the constraints in China's countryside,fees collected by the township authorities and village committees are equal to part of the market rents. Although tax-reciprocity analysis is wrong to some extent,the changed total amount of tax and fee should equal market rent under the condition that all fees are changeable. Under the condition that labor cost and other land input costs are constant,township authorities and village committees will collect extra fees if the total amount of taxes and fees is lower than market rent ;while farmers will abandon land if the total amount of taxes and fees is high than market rent . Therefore,it is a fundamental method to solve farmers' heavy burden that private property right is clarified to farmers,which is also the method with minimum transaction cost. The author proves the above-mentioned viewpoint logically through a simple geometry model