农村居民负担的测算与税费改革

【作者】 郑以成；

【导师】 杨斌；

【作者基本信息】 厦门大学 ， 财政学， 2002， 博士

【摘要】 我国是发展中国家，经济结构具有典型的二元经济特征，就目前的经济发展水平来看，农业仍然是我国国民经济的基础，农业部门在产品、市场和资本等方面有着重要的贡献。可以说，现阶段的中国问题仍然是农民问题，现阶段中国经济问题仍然是农村经济问题。新中国建立以来，我国农业有了很大的发展，农民的生活水平也有了很大提高。但是，农业和农民负担问题一直是个热点问题，特别是进入九十年代以后，农业发展速度减缓，农民负担不断加重，农村的社会问题日益突出，农业、农民、农村问题摆到人们面前。“三农”问题的成因很复杂，但是农村的税费制度，或者更广泛来讲，农村的收入分配制度和政策，是其中最为重要的因素之一。 本文从农民负担的经济内涵出发，分析农民负担的具体内容，测算农民负担的总体水平，讨论农民负担沉重的制度原因，在借鉴历史经验教训的基础上，提出我国农村税费制度改革的基本框架。全文共分六章： 第一章 研农民负担的内涵和测算方法。农民负担是农民向社会无偿提供的劳动产出。实际上农民负担问题是一个有关农民劳动成果分配格局的问题。按照农民负担的性质，农民负担可以分为显性负担和隐性负担，后者包括工农业产品剪刀差、转嫁的流转税负担。在有关农民负担的实证分析中，一般侧重于农民的显性负担。对农民隐性负担，我们着重讨论利用劳动力可比价格法测算工农业产品剪刀差和利用投入产出表测算流转税转嫁负担。本章还澄清了若干与农民负担有关的概念。 第二章 农民负担的测算。本章首先根据相关资料调整农民人均纯收入水平，并测算了农村各产业的NDP水平。然后利用相关统计资料测算显性负担和工农业产品剪刀差负担，最后利用1997年度的全国投入产出表测算了在间接税完全转嫁和部分(转嫁率为0.5)时农民的间接税负担。整体而言，农村经济主体承担的各种负担十分沉重，对主要从事农业生产的农民，更是不堪重负，其中法定负担仅占其中很小的部分。本章还分析了农民负担的结构。 第三章 农民负担沉重的制度原因。就我国现有的收入分配制度而言，存在一个将财富从农村抽向城市、从不发达地区抽向发达地区的固有机制。农村地区现行分税制使得财政收入被层层集中到上级政府手中，基层政府失去了履行职责所必需的财力，实际上，农村地区实行的是对必要开支就留有缺口的不完全财政体制。农村负担沉重的另一个原因是，农村公共产品供给制度存在的问题，现行农村公共产品供给制度在供给决策、成本分摊和公共产品生产等方面都存在严重不足。本章还进一步分析了影响农民负担的其他因素，如农村基层政府不断膨胀和政府行为不规范等背后的原因。 第四章 农村理财治税的历史经验与教训。本章总结了我国宋明清三朝理财治税的经验与教训。我国宋明清三朝的税赋制度实际上是一种不稳定的制度，存在导致农户破产和使得破产不断扩大的机制。在以农业为主的经济条件下，税赋制度具有显著的定额化特征，而封建王朝的财政支出又存在不断自行膨胀的因素，因此，存在使得财政收入与支出之间差距不断扩大的机制。随着财政收支矛盾日益突出，地方财力被集中到上级政府手中，对基层政府实行的也是一种对必要开支留有缺口的不完全财政体制。在以农业为主的经济条件下，解决财政危机只能采用节流的方法。 第五章农村税费制度和配套制度的改革。本章首先讨论农村现行税费制度存在的问题。然后分析我国农村税费制度的制度约束和社会经济条件约束，特别分析了上地税收制度的管理约束，提出实际可行的土地税收制度模式。随后分析了与农村税费制度密切相关的农业生产经济形式。最后提出我国农村税费制度的目标模式和配套改革。 第六章 结论。对全文进行总结，指出主要结论。更多还原

【Abstract】 China is a developing country with a duality economy. In line with economic development, agriculture is still the base of the national economy, since the agriculture sector has made a significant contribution to the national economy in such aspects as products, markets and capitals. It could be safely said that the peasantry problem remains the chief one of "Chinese problems", and that rural economic problem is still the most important one of China economic problems. On one hand, since the foundation of new China, agriculture and peasantry living condition have been greatly improved, while on the other hand, problems in agriculture and peasantry burden have always been a spotlighted problem. Particularly since 1990’s, the agricultural and rural problems and the peasantry burdens are placed before us, since the agricultural development has slowered down, peasantry burden has been aggravated, and social problems in rural area have been given prominence to. There are many factors related to these problems. But the taxation & charge system, or in a broader sense, the distribution system and policy in rural area, is one of the most important reasons.To begin with, this thesis provides an analysis of peasantry burden based on its economic connotation. Then the methods to measure the total level of peasantry burden have been discussed, and the positive conclusion of peasantry burden is drawn. And what’s more, the institutional causes of the peasantry burden have been studied. Finally, out of our discussion about the experiences and lessons from a historical view, the object sketch of the tax & charge system is brought forward.The thesis consists of six chapters:In the first chapter, the connotation, the content and measuring of peasantry burden are discussed. As our definition, peasantry burden is the offering of labor to the society without any reward, which is regarded as the problem of peasantry labor distribution. Peasantry burden falls into two categories: the explicit burden and the implicit burden, and the later includes the scissors cross and indirect tax. Generally, the positive study of peasantry burden focuses on the explicit burden. Our attention is paid to the implicit burden, and the comparable labor force method and input-output table are employed to measure scissors cross and indirect tax burden respectively. Some concepts are clarified in this chapter.The second chapter is of positive study about the peasantry burden. First the average earning of peasantry and NDP data of industries in rural area is adjusted according to relative data. Second, the explicit burden and scissors cross are computed. Finally, the indirect tax burden (with tax shifting completely and partially) is computed with 1997’s input-output table. On the whole, the burden of economy unit in rural area is very heavy, and the burden is heavier especially for agriculture producer, in which the legal burden just covers a small portion. The structure of peasantry burden is analyzed in this chapter.The third chapter is about institutional reasons of aggravating peasantry burden. There exists an inherent mechanism in current distribution system that transferswealth from rural area to city, or from underdeveloped areas to developed areas. The current fiscal federalism concentrates the fiscal revenue to the upper level government, so the lowest level government has not enough capacity to carry out their responsibility. In fact, the fiscal federalism is an incomplete fiscal federalism whose revenue cannot meet its necessary expense. Another reason is that weaknesses exist in public goods provision system, such as problems of provision decision policy, cost sharing and public goods producing. Other reasons, such as the lowest level government’s expansion and impropriate government behaviors, are also analyzed in this chapter.The fourth chapter covers the historical experiences and lessons about public finance and taxation administration of Song dynasty, Ming dynasty and Qing dynasty of ancient China. Taxation systems of thes更多还原