我国农户税费负担率差异性的实证分析与对策建议

近年来,税费负担在我国不同地区和不同收入群体的农户之间的分配很不公平,主要表现为农户的税费负担率呈现累退性,且差异很大,即收入水平高的农户承担的税费负担较轻,而收入水平低的农户承担的税费负担却很重。即使在同一个地区,由于处在不同管理层级上的组织和政府追求的利益不同,也造成农户承担的税费负担率的高低不尽相同。其结果是,在村级上确定的农户税费负担率高于乡级上的,而在乡级上确定的农户税费负担率又高于省级上的。在农村税费改革过程中,必须解决税费负担在农户之间分配不公平的问题。

Empirical analysis on differences of tax and fee burden rates of rural households

This paper analyzes the differences of tax and fee burden rates of rural households in different areas and different income groups and draws the conclusions that tax and fee burdens of different households are inequitable and regressive. The higher the income of rural household is, the lighter the tax and fee burden of rural household is,and vise versa.At he same time the paper also analyzes the tax and fee burden rates in the levels of province, township and village. The conclusion is that burden rate of rural household in village level is higher than that in township level, which is higher than that in province level. So tax and fee burden rate in different levels will directly determine burden of rural household is higher or lower.