中国历史上每搞一次税费改革,就催生一次杂派高潮,后人称这为“黄宗羲定律”。傅光明在《农业经济问题》2003年第ll期撰文,认为现行农村税费改革仍然未能彻底走出“黄宗羲定律”怪圈的路径依赖性。目前要走出黄宗羲定律怪圈存在四大障碍:一是现行农业税制的落后性;二是县乡机构和人员膨胀,超过了农民的承受能力,是农民负担难以真正减轻的组织原因;三是公共财政体制不完 In the history of China, every time you engage in tax reform, it has spawned a climax, descendants called “Huang Zongxi law.” Fu Guangming in the “agricultural economy” in 2003 the llth article, that the current rural tax reform is still not completely out of “Huang Zongxi’s Law ” vicious circle path dependence. At present, there are four obstacles to getting out of the law circle of Huang Zongxi: one is the backwardness of the current agricultural tax system; the other is that the expansion of the county and township institutions and personnel over the bearing capacity of peasants is the organizational reason why it is hard for peasants to actually reduce their burden; and the third is public finance Endless system