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农村税费改革是继土地改革、家庭联产承包责任制后的又一次重大改革,堪称“中国农村的第三次革命”。这一涉及千家万户的深刻革命已在安徽全省和其他省的部分地市县试点。2000年5月,京山县作为湖北省农村税费改革试点县之一,按照“减轻、稳定、规范”的原则和“京山县农村税费改革试点方案”进行了大胆的改革。从京山县试点情况看,改革的主要成效是规范了农村分配制度,减轻了农民负担,促进了基层政府职能的转变和机构精简。但是也出现了乡村两级财力匮乏、农民负担不公和农村基层政权建设面临挑战等一些新问题,随着改革的深入,这些问题有可能进一步发展,甚至诱发新的矛盾。虽然我国地域广袤,各地情况千差万别,但在全国统一的农村税费改革政策下可以窥一斑而见全豹,从京山县农村税费改革试点的实证分析来看,大部分问题应该是带有共性的。本文的目的就是对已经暴露的问题进行透析,对可能会出现的问题予以警示,以为下一步改革提供借鉴。
The rural tax-fee reform is another major reform following the land reform and family contract responsibility system, which is called “the third revolution in rural China.” This profound revolution involving millions of families has been piloted in Anhui Province and some prefectures and cities in other provinces. In May 2000, Jingshan County, as one of the pilot counties for tax and fee reform in rural areas in Hubei Province, carried out bold reforms in accordance with the principle of “mitigation, stability and standardization” and the “Pilot Program for Rural Tax Reform in Jingshan County.” Judging from the pilot projects in Jingshan County, the major achievements of the reform are to standardize the rural distribution system, reduce the peasants’ burden, and promote the transformation of grassroots government functions and the streamlining of institutions. However, there are also some new problems such as lack of financial resources at village and village levels, unfair peasant burden and challenge to the construction of rural grass-roots political power. With the deepening of reform, these problems are likely to further develop and even trigger new conflicts. Although China has vast territories and vastly different localities, it can be seen under the unified policy of rural tax reform in the whole country. From the empirical analysis of the reform of rural taxes and fees in Jingshan County, most of the problems should be common . The purpose of this paper is to dialysis the problems that have been exposed and to give warnings to possible problems so as to provide reference for the next step of the reform.