农村税费改革的成效、问题与相关政策选择

废止《农业税条例》、取消农业税后,全国已经先后有28个省份抢先迈进了“后农业税时代”。全国农民税负减少的同时加强了农业基础地位,增强农业竞争力,提高农业综合生产能力和农产品的国际竞争力;加快了公共财政覆盖农村的步伐,逐步实现基层政府运转、农村义务教育等供给由农民提供为主向政府投入为主的根本性转变。必须看到,因取消农业税而带来的乡镇财政减收;普及义务教育、农村合作医疗困难;城乡之间仍然存在的“剪刀差”等问题。因此,在完善和深化农村税费改革,巩固和发展农村税费改革成果的同时必须建立配套相关政策。

Study on the Result, Problem and Choice of the Related Policy of the Rural Tax- and- Expense Reform

After the abolition of "Agricultural Tax Regulation" and the cancellation of agricultural tax,the total sum of the provinces which have successively stepped into "the post-agricultural tax era" has been up to 28.The tax bearing of peasantry has been reduced,the foundation and the competitive power of agricultural power has been strengthened at the same time.Not only has the agricultural synthesis productivity been enhanced,the international competitive power of agriculture has also been increased.The rural tax-and-expense reform fastens the pace of the coverage of public finance in countryside and realizes the fundamental change of the supplies which are used in the operation of government and compulsory education,from being offered by the peasantry before the reform to mainly being invested by the government now.Although there are many advantages of the reform,its disadvantages should not be neglected.The rural tax-and-expense reform should be deepened and consummated,and the achievement of the reform should be consolidated and developed,meanwhile,the related policy of the reform must be established.