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取消农业税后,乡镇以上的政府资金转移支付只能够弥补地方财政缺口,使本来就很薄弱的农村公共产品资金供给面临着更大的危机,这就直接导致了农村公共产品的供需结构失衡、供给数量不足、供给质量失真等具体问题。本文针对云南省南华县W乡C村取消农业税以来在公共产品供给方面出现的问题进行分析,指出由于农业税的免征给地方财政带来的巨大缺口,加之政府政治利益倾向的损害以及配套措施不及时跟进,加重了农民的隐性负担,进而阻碍了农村公共产品的有效供给。
After the abolition of the agricultural tax, the transfer of government funds above the townships and townships can only make up for the local fiscal gap, leaving the already weak rural public goods supply to face a greater crisis, which directly leads to the imbalance between supply and demand of public goods in rural areas and supply Lack of quantity, supply of quality and other specific issues of distortion. This paper analyzes the problems that arise in the supply of public goods since the abolition of agricultural tax in C Village, W Township, Nanhua County, Yunnan Province, and points out that due to the huge gap brought by the exemption of agricultural tax to local finance and the damage caused by the propensity of political interests of the government and the supporting measures Timely follow-up has aggravated the hidden burden of peasants and thus hindered the effective supply of rural public goods.