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为了应对20世纪90年代中后期以来的以农民负担为核心的乡村治理性危机,破解“三农”难题,中央政府决定从2000年开始在安徽省进行农村税费改革的试点,2002年试点范围进一步推进到河北、湖北等16个省份,至2006年,在全国范围内正式取消农业税,并对种粮农民给予补贴。由于农村税费改革牵一发而动全身,在税费改革的同时还启动了一系列的配套改革,即乡村体制改革和农村公共物品供给体制改革,主要措施是撤并乡镇、精简机构、分流人员、合村并组等。这一系列的改革在减轻农民负担、缓解干群矛盾的同时,也带来了诸如基层财源枯竭,农村公益事业缺乏组织动力,农民集体观念、人际关系变化等新问题和新情况,构成了当前新农村建设所必须面对的环境和障碍。而当前农村政策的制定者和研究者显然对这一问题缺乏系统和明确的认识,也没有对农村税费改革政策实施过程进行跟踪调查研究。以下一组文章,是对税费改革及其在乡村社会造成的一系列政治社会现象的关注。这组文章在扎实的实证调查基础上,从不同的层面探讨了税费改革实施过程的逻辑归演、税费改革的深层原由及后果,对税费改革本身和相关配套改革的内在逻辑作出了与政策部门和学界主流不尽相同的新的解释,并提出了建设性的政策建议。
In response to the rural governance crisis centered on the peasants’ burden and the solution to the “three agricultural issues” since the middle and late 1990s, the central government decided to start a pilot program of rural tax reform in Anhui Province from 2000 onwards The scope of the pilot project was further advanced to 16 provinces including Hebei and Hubei. By 2006, the agricultural tax was officially canceled across the country and subsidies were provided to grain farmers. As the reform of rural taxes and fees took the lead, the reform of taxes and fees started a series of complementary reforms, that is, the reform of the rural system and the reform of the supply system of rural public goods. The main measures were the removal of townships, streamlining of institutions, diversion Staff, co-village and other groups. While this series of reforms have lightened the peasants’ burden and alleviating the contradictions between the cadres and the masses, they have also brought new problems and new situations such as the depletion of grass-roots financial resources, the lack of organizational motivation in rural public welfare undertakings, the collective perception of peasants, and changes in interpersonal relationships, which constitute the current New rural construction must face the environment and obstacles. At present, the policy makers and researchers in rural areas apparently do not have a systematic and clear understanding of this issue and do not follow up the implementation process of rural tax reform policy. The following set of articles concerns the reform of taxes and fees and the series of political and social phenomena that they have caused in rural areas. Based on a solid empirical investigation, this group of articles explores the logic of tax-fee reform in different stages and the underlying causes and consequences of the tax-fee reform. It makes an analysis of the inherent logic of the tax-fee reform itself and related supporting reforms With the policy department and the academic mainstream different from the new explanation, and put forward constructive policy recommendations.