税费改革与农村义务教育投入的个案研究

对东北实行税费改革的某农业县 (D 县 )进行为期半年的调查研究表明,农村义务教育经费的投入和使用状况中存在诸多问题,税费改革加大了义务教育的经费缺口;教师工资拖欠影响了教师尤其是年轻教师的工作积极性和新兴课程门类的开设;杂费被长期挪用。产生这些问题的深层次原因主要有:税费改革难以摆脱 “黄宗羲定律”,国家的管制政策是教育投入不足的宏观背景;“分税制”财政体制使脆弱的县财政重负难堪,诱使各种违章操作,是教育投入不足的体制原因;不合理的义务教育成本分担格局是教育投入不足的根本原因。因此,必须切实解决农村义务教育的投入问题。

A Case Study of Tax Reform and Rural Compulsory Education Investment

According to the six-month research in an agricultural county of the northeast, we find that there are many problems in the investment and use of compulsory education fees in rural areas. Tax reform has resulted in more lack of educational fees; the default on teachers' salary weakens teachers', especially the young teachers' enthusiasm for teaching and the offering of new courses; Sundry fees are misappropriated over a long period of time. The key reasons of these problems are as follows. Tax reform can't get out of the trap of Huang Zong-xi Law. National enforcement policy is the context of the shortage of the educational investment. Share-taxation adds to the financial burden of county government leading to all kinds of illegal operations, which is the system cause for the shortage of investment in the education. The unreasonable burden structure of compulsory education is the root of shortage of educational launch. Therefore, we must try our best to solve the problem of investment in the rural compulsory education.