取消农业税刍议

【作者】 杨卫军；

【导师】 赵增耀；

【作者基本信息】 西北大学 ， 国民经济学， 2002， 硕士

【摘要】 目前我国农业税费很多，农民的负担十分沉重。农民的负担沉重与当前的农业税制有很大的关系。当前的农业税制是一个历史的产物，是我国社会长期发展变化的结果。通过进行历史比较可以发现，当前我国的农民负担即使和解放前很多时期相比也是偏重的。 我国现行的农业税制一方面为我国的工业化做出了贡献，另一方面也存在重大缺陷，表现在现行的农业税制是工业化的产物，具有明显的剥削农业的特征，定性模糊、税率高以及地税性质加重了农民负担等。其已成为我国经济进一步发展的制约性因素。 通过进行理论论证以及实证分析可以发现，农村税费改革并不能有效减轻农民负担。它并未触及到本质的问题；相当部分农民负担并未真正减轻，并不支持费改税；再次是税费改革对农村的基础教育、乡村财政问题无法根本解决；最后是改革方案的不完善使执行难以掌握。这种改良型方案的效果是令人怀疑的。 要真正减轻农民负担就应该取消农业税，取消农业税所带来的利益将不仅仅是减轻农民负担，从长远的角度来看，它有利于我国现代化的实现。在当前，我国取消农业税既是必要的，也是可行的。由于乡村财政以及农村的基础教育依靠于农业税费，取消农业税的方案也应能解决这两个问题。乡村财政问题主要依靠增收节支，基础教育问题要改变目前国家对于基础教育的政策。 农业税要取消，新的统一的城乡税制也应当建立，当前存在着统一城乡税制的必要性及可行性。不仅如此，在统一城乡税制后应建立起完善的支农制度。更多还原

【Abstract】 Presently, there are so many agricultural taxes and fees that the peasants have to bear a heavy burden. The farmers’ heavy burden is related a lot to the current Agricultural Tax System, which are a history product and the result of our country’s long-term evolvement. But the farmers’ burden now is much heavier when compared with that of the history.On one hand, the current Agricultural Tax System has contributed a lot to the industrialization of our country, on the other hand, it has some big weaknesses too. It is the product of industrialization and has the characteristic of exploiting the agriculture obviously. Its ambiguous nature, high tax rate, and the character of the local taxes make the farmers’ burden heavier. In short, the current system becomes the chains of the further economic development.The main points of view in the theory field and the program being carried out in our country both think that the Reform of Agricultural Tax can lighten the farmers" burden. But through the analysis of the theories and the cases, we can find that the Reform didn’t touch the core problem. Second, a lot of farmers do not support the Reform because their burden is still not lightened. Third, the Reform cannot resolve the problems of rural elementary education and villages and towns deficits. At last. the imperfect program makes it hard to perform the reform. So, the effect of the Reform is doubtful and it may not be successful.To lighten the farmers’ burden indeed, the current system must be reformed. Abolishing the agricultural tax will not only lighten the farmers’ burden, but also in the long run, be good to realize our country’s modernization. And now, to abolish the agriculture taxes is either essential or feasible.Since some important financial expenditure mainly depends on the taxes and fees, especially the village and the town deficits and the elementary education, the program of abolishing the agricultural taxes and fees must be able to solve the two problems. We can rely on increasing revenue and retrenching expenditures to solvethe former problem. To solve the latter one, the national policy on the elementary education needs to be changed.The agricultural tax should be canceled and the new unification of Urban and Rural tax system should be established. There exist the possibilities and necessities. In addition, after that, the perfect supporting system of agriculture must be built up.更多还原