【摘要】 农民负担沉重是中央政府推行农村税费改革的直接诱因;现行财政体制的弊端是造成农民负担沉重的根源;现行的财政体制不改革,农民负担就仍有反弹的压力。因此,农村税费改革的趋势必然是财政体制创新,建立现代公共财政体制,使农村税费改革彻底跳出“黄宗羲定律”怪圈。财政体制创新的内容包括:科学界定各级政府的事权范围;按照事权范围合理划分财权;统一城乡税制;建立规范化的转移支付制度。更多还原

【Abstract】 The heavy burden of peasants is the direct inducement that the central government promotes the rural taxation reform.The current irrational finance system results in the heavy burden on peasants.Therefore,the trend of the rural taxation reform is by all means a finance system innovation and to establish a public finance sys- tem.The countermeasures are to set up a lawful regulation on obligation assignment between different levels of government,to establish the rural-urban unified taxation system and to improve the inter-government transfer payment system.更多还原