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本文尝试从工业化进程的视角解读新中国成立60年来农民税费负担的变动。基于统计数据,本文首先对新中国成立以来历年的农民税费负担与农民所得之间的比例关系及其变化趋势进行了估算,进而结合对后发国家工业化过程中不同发展阶段农村税费政策倾向的考察来分析和解释这种变化。农村的税费制度本身是对经济发展水平的一种反映,它的变迁与更替需要坚实的经济基础。对农民税费负担问题的讨论,其意义并不只在于为农民增收减负这么简单,从更长远的历史视角来看,它关系到农业的持续发展以及工业化目标的最终实现。
This paper tries to explain the changes of farmers’ taxes and fees over the 60 years since the founding of New China from the perspective of industrialization. Based on the statistics, this paper first estimates the proportion of peasants ’tax burden and peasants’ income in the past years since the founding of new China and the trend of their changes. Based on the analysis of the tendency of tax and fee policy in different stages of industrialization in later countries, Study to analyze and explain this change. The rural tax system itself is a reflection of the level of economic development, and its transformation and replacement require a solid economic foundation. The significance of the discussion on peasants’ burden of tax is not so simple as to increase the burden on peasants. From a longer historical point of view, it is related to the sustainable development of agriculture and the ultimate realization of industrialization goals.