深化我国农村税费改革的探讨

On Deepening the Rural Tax Reform in China

近几年我国开展的农村税费改革试点工作进展顺利,并初见成效,但也存在一些深层次问题。农民负担过重的根本原因是城市偏向的国民收入分配政策以及城乡二元税制。深化我国农村税费改革,必须积极推行城乡统一税制,取消单独设立农业税制;调整城市偏向的国民收入分配政策,积极推行财政支出体制改革;加快乡镇机构改革;建立健全有效的农民负担监督管理机制;加强农村财务管理等。

In recent years, the experiments in rural tax reform in China have been carried out smoothly and have won primary success, but there are still some deep-rooted problems.The basic reasons of farmers' overloaded burden are the urban-favored allocation policy of the national income and the dual-tax system between the urban and the rural. Therefore, to deepen the rural tax reform, it's necessary to establish unified tax system between urban and the rural and to abolish the independent established system of agricultural tax, to adjust the urban-favored allocation policy of the national income and push the reform in fiscal expenditure, to quicken the institutional change of villages and towns, to establish an efficient mechanism to supervise farmers' burden, enhance financial management in rural areas and so on. Only in these way can the problem of farmers' overloaded burden be solved essentially.