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本文以浙江农户观察资料为基础 ,对照全国农户观察资料 ,重点对浙江 10村观察农户家庭税费负担水平、演变趋势及负担模式进行了比较。浙江农村及农户所以在全国率先走出经济运行的低谷 ,一个根本的原因就是浙江农村及农户的税费负担相对较为合理。尽管浙江农户的税费负担水平较高且上升趋势 ,但负担程度却较低且呈下降趋势。相对全国整体以费为中心的负担模式 ,浙江农村实行的则是一种以税为中心的负担模式 ,浙江模式侧重于效率 ,而全国总体则侧重于公平。浙江经验的启示 :实行“费改税”有益于农村经济持续增长与发展。
Based on the observation data of Zhejiang peasant household, this paper compares the data of peasant household observation in Zhejiang province with the tax burden burden, evolvement trend and burden pattern of peasant households in 10 villages in Zhejiang province. Therefore, one of the fundamental reasons why Zhejiang’s rural areas and rural households took the lead out of the economic downturn in the country is that the tax burden on Zhejiang’s rural areas and rural households is relatively reasonable. Although the tax burden of Zhejiang farmers is high and rising, the burden is low and declining. Relative to the overall national fee-centered burden model, Zhejiang Province is a tax-centric model of taxation. The Zhejiang model focuses on efficiency while the national one focuses on equity. Enlightenment from Zhejiang Experience: Implementing “Tax Reform” is Beneficial to the Continued Growth and Development of Rural Economy.