【作者】 王彦军；

【导师】 张晓光；

【作者基本信息】 河北农业大学 ， 农业经济管理， 2001， 硕士

【摘要】 本文从分析我国农民负担现状入手，指出由于农民负担增长速度远快于农民收入增长速度，严重侵蚀农民收入，农民负担沉重，而且农民负担结构费重税轻，强调了积极推进农村税费制度改革减轻农民负担对保持我国经济持续稳定增长的重大现实经济意义。然后从农村税费制度本身和制度外因素两个方面深入探究了农民负担中的税费问题的原因，其中，税费制度因素包括农业税制、农村提留统筹金制度与其他政府收费及其村级收费制度，税费制度外因素包括宏观政策“歧农”现象没有根本改变、行政体制改革严重滞后、分税制财政体制改革不彻底及其农民缺乏组织性等四个方面，揭示了农民负担沉重的根本原因在于制度因素。在阐述和借鉴国内外税费理论的基础上，论文进一步分析了农民负担中的税费关系，判明了农民负担项目的税费性质及其所反映的分配关系，明确了理顺和规范农村公共分配关系的思路为：除费、正税、明租；最终提出和阐述了农村税费制度改革思路和基本原则，并设计了具有可操作性的完备税费改革方案。更多还原

【Abstract】 The study on the tax-fee problem to the farmers"burden aims at: decreasing the farmers"burden and normalizing the burden form; standardizing the governmental behaviors and establishing the normal income-collecting system according to the market economy. In view of this, beginning with analyzing the current situation and tax-fee income structure of the farmers burden, the paper indicates the characteristics of the gross burden and its structure and demonstrates the great economic importance of pushing on the reform on the rural tax-fee system. Then it makes a deep probe into various determinants leading to the heavy burden on farmers from two angles: the rural tax-fee system and its external factors, the former including the agricultural taxation, the rural village and town-collected fees and other governmental charges; the latter consisting of the farmer-discriminating policies, the imperfect financial system, the backward administrative structure and the weaknesses of farmers. Accordingly, the paper points out that the fundamental reason lies inside and outside of the rural tax-fee system. Based on the domestic and foreign tax-fee theory, it does a complete research on the characters of the taxes and fees imposed on farmers; and makes clear the theoretical reform plan which is to abolish the unreasonable charges, to improve the agricultural taxation and to introduce the rent regulation to the village fee. Finally the paper states the reform principals and thoughts of the rural tax-fee system and designs the operational reform program.更多还原