浙江大学经济学院财政研究所所长朱柏铭近日在《经济学消息报》撰文认为,我国旨在减轻农民负担的农村税费改革,要真正摆脱“黄宗羲定律”的怪圈,就不能简单地走并税减费的老路,要有新思路,新思路的核心是释放乡镇财政的支出压力,同时加强基层民主制度建设。 乡镇财政巨大的支出压力是名目繁多的乱收费、乱摊派的根源所在。在巨大的财政支出压力面前,乡镇政府只有两种选择:一是向农民收费和摊派,二是容忍赤字和负债的存在。要从根本上减轻农民 Zhu Bo Ming, director of the Institute of Finance at Zhejiang University, recently wrote in the “Economic News” that the rural tax reform aimed at alleviating the burden on peasants in our country would not be able to simply go through the tax loopholes of “Huang Zongxi’s law” The old road to fee reduction should have new ideas. The core of the new thinking is to release the pressure of expenditure on township finance while strengthening the construction of grassroots democracy. The tremendous expenditure pressure on township finance is the root cause of numerous unlawful fees and charges. In the face of tremendous pressure on fiscal expenditure, the township government has only two options: one is to charge farmers and make assessments, and the other is to tolerate the existence of deficits and liabilities. To fundamentally reduce the farmers