【摘要】 农民负担是影响农民从事农业活动动力和农村基层社区结构稳定的重要因素。农民负担过重是众多因素交织的结果 ,具体表现为 :财税体制改革中的财权与事权的错位、农业税机制的弱化 ;宏观经济体制转型引致的利益格局的调整以及政治过程的失调。从农民负担的形成机理分析 ,减轻农民负担应着力于制度创新 ,方法上注重循序渐进 ,微调各种既得利益更多还原

【Abstract】 Farmer’s burden is an important factor that affects the motive power of farmer going in for agricultural activities and the stability of basic community of rural area. Too much burden on Chinese farmer results from complex factors. Those show as: the dislocation of right of property and right of business on the reform of finance and tax; the weakness of agricultural tax mechanism; the adjustment of interest structure and imbalance of political process resulted from macroeconomic system’s transition. Analyzing from the formation mechanism of farmer’s burden, we should put forth effort on institutional innovation, pay attention to proceeding step by step and trim every aspect interest on method when reducing farmer’s burden.更多还原