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基于随机抽样的来自中国6省116个村庄2000年和2004年农民负担的变化,本文重点考察了农村税费体制改革前后村庄公共融资机制的变化及农民组织发育对完善村庄公共融资机制的影响和作用。农村税费改革对农民政策外负担影响甚微,一些地区政策外负担不减反升。村庄组织因其良好的内部信任和资源动员能力,在公共融资中表现出对村委会积极的补充作用,有助于降低政策外负担;而税费改革则凸显了政策外负担薄弱的合法性基础,加上粮食征购制度取消后征税难度和成本都大幅上升,农民对税费的抵制强度也构成了对政策外负担的重要制约因素。建立村庄新型融资体制需要充分考虑农村除“两委”外的其他社会力量的作用和村民对公共融资的认识。
Based on the random sampling of 116 villages from 6 provinces in China in 2000 and the changes of peasants’ burdens in 2004, this paper examines the changes of village public financing mechanisms before and after the reform of rural tax-fee system and the influence of peasant organizations on the improvement of village public financing mechanisms. effect. The reform of rural taxes and fees has little effect on the peasants’ policy burden, and the burden on some areas is still on the rise. Due to their good internal trust and resource mobilization capability, village organizations have shown an active complement to village committees in public financing and helped to reduce the burden on policies; while the tax-fee reform has highlighted the weak legitimacy of the policy burden Basis, coupled with the substantial increase in the difficulty and cost of taxation after the cancellation of the grain purchase system, the intensity of the peasants’ resistance to taxes and fees also constitutes an important constraint on the burden outside the policy. The establishment of a new village financing system needs to give full consideration to the role of rural social forces other than the “two committees” and villagers’ understanding of public financing.